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DOCUMENTS 
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STATE  OF  NEVADA 


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Uniform  Classification  of  Accounts 


FOR 


GAS  UTILITIES 


PRESCRIBED  BY  THE 


Public  Service  Commission  of  Nevada 


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CARSON   CITY,  NEVADA 
State  Printing  Office        :        :        :        Joe  Farnswoktu,  Spperintendent 

1911 


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UNIFORM  CLASSIFICATION  OF  GAS  ACCOUNTS 

PRESCRIBED   BY  THE 

PUBLIC  yp:RVICE  COMMISSION   OF  NEVADA 


INTRODUCTORY  STATEMENT 

Carson  City,  June,  1911. 
7o  Xecada  (Ja.-i  Utilities<: 

This  circular  embraces  the  uniform  classification  of  accounts  for  gas 
utilities  prescribed  and  issued  l).y  the  Public  Service  Commission  under 
date  of  June,  1911,  and  the  detailed  text  of  instructions  to  accompany 
such  classification,  prepared  under  the  following  provisions  of  Chapter 
162  of  the  Statutes  of  1911,  known  as  the  Public  Utilities  Law: 

Uniform  Accounting  by  Utilities. 

Sec.  7.  Every  public  utility  shall  keep  and  render  to  the  Commission 
in  manner  and  form  prescribed  by  the  Commission,  uniform  and  detailed 
accounts  of  all  business  transacted. 

Other  Business  Separate. 

{a)  Every  public  utility  engaged  directly  or  indirectly  in  any  other 
business  than  those  mentioned  in  section  3  of  this  act,  shall,  if  required 
by  the  Commission,  keep  and  render  in  like  manner  and  form  the  accounts 
of  all  such  other  business,  in  which  case  all  the  provisions  of  this  act  shall 
apply  with  like  force  and  effect  to  the  books,  accounts,  papers  and  records 
of  such  other  business. 

Blanks  Furnished  by  Commission. 

(a)  The  Commission  shall  cause  to  ])e  prepared  suitable  blanks  for 
carrying  out^lhe  purpose  of  this  act,  and  shall,  when  necessary,  furnish 
such  l)lanks  to  each  pul)lic  utility. 

Form  of  Bookkeeping  Prescribed. 

{(t)  No  public  utility  shall  keep  any  other  books,  accounts,  papers  or 
records  of  the  Imsiness  transacted  than  those  prescribed  or  a])prove(l  by 
the  Commission.  Each  public  utility  shall  have  an  office  within  this 
State,  and  shall  keep  in  said  office  all  such  books,  accounts,  records  or 
papers,  none  of  which  shall  be  removed  at  any  time  from  the  State  except 
upon  such  conditions  as  may  be  prescril)ed  by  the  Commission. 

Annual  Reports. 

{!))  The  accounts  of  all  such  public  utilities  shall  l)e  closed  annually 
on  the  oOth  day  of  June,  a  balance  sheet  taken  promptly  therefrom,  and 
full  annual  reports  of  the  Imsiness  to  l)e  made  to  the  Commission  not 
later  than   the    l^tli   day   of    September    following   the   closing  of  the 


4  Public  Service  Commission  op^  Nevada 

accounts.  The  reports  shall  he  in  such  form  as  may  be  prescribed  by 
the  Commission.  ar\d  shall  ct>ntain  all  the  information  deemed  by  the 
Commission  necessary  for  the  pn^per  performance  of  its  duties.  The 
Commission  may,  at  any  time,  call  for  desired  information  omitted  from 
such  reports,  or  not  ])rovided  for  therein,  whenever,  in  the  judgment  of 
the  Commission,  such  information  is  necessary. 

It  is  desired  that  all  gas  utilities  conform  their  accounts  to  the  system 
prescribed  herein  at  their  earliest  possible  convenience.  It  is  possible 
that  some  alterations  may  be  found  expedient  at  some  future  time,  but 
for  the  present,  this  classification  is  adhered  to  and  prescribed  and  upon 
it  will  be  l)ased  the  annual  reports  made  to  the  Public  Service  Commis- 
sion by  all  gas  utilities. 

In  order  that  this  system  may  meet  in  a  most  satisfactory  manner  with 
the  needs  of  the  gas  interests,  consistent  with  the  requirements  of  the 
Public  Utilities  Law,  it  is  urged  that  all  companies  which  are  unable  for 
anv  reason  to  conform  to  the  accounts  for  the  class  in  which  thev  natu- 
Ti\\]y  come  under  the  above  arrangements,  will  communicate  with  this 
Commission,  stating  in  full  their  reasons  or  conditions  why  special  con- 
sideration should  be  given  and  an  explanation  of  how  complete  a  compli- 
ance with  this  system  can  be  made. 

PUBLIC    SERVICE    COMMISSION    OF    NEVADA. 

H.  F.  Bartine, 

Chief  Coininmioner. 

J.  F.  Shaughnessy, 

First  Associate  Commimoner. 

W.  H.  Simmons, 
Second  Associate  Commis-^ioner. 


INCOME  ACCOUNTS 


6 


•    Pri'.Lic  Skkvice  Commission  of  Nevada 


IXCcniK  ACCOrXT   FORM    FOTI    REPORT 


OPKKATINC;    REVENUES 


C'liimiu'ii-ial  l-!ariiiiijis 
Iiuhistrial  Karninjis        .... 
Tower  Karnin<is     ..... 
Munifipal  Contract  Li^'litin^^  MariiiiiKS 
Sales  of  (ias  to  oilier  I'nhiic  I'tilities 

Total  Kaniiii^is  from  (ias 
Earnings  from  K'c.^iduals  (Net) 
Miseellaneons  Karnings  from  ()j)eration 


(Details).. 
(Details)  . 
(Details) 
(Details)  . 
(Details).. 


(Details) 
(Details) 


Total  Operating  Revenues 


OTE 


R.\TI 


XG    E 


XPENSES 


rn^duction     .... 

Distribution 

Municipal  Contract  Lighting 

Commercial 

General  .... 

I'ndistributed 


Total  of  Above  Items 
Taxes     

Total  Operating  Expenses 

Net  Operating  l\evenue  or  Deficit 

Nonoperating  Revenues 

Gross  lnc(jme  or  Deficit 


(Details)  . 
(Details)  . 
(Details)  . 
(Details).. 
(Details)  . 
(Details).. 


(Details) 


DEDTTTIOXS   FROM    GROSS   INCOME 

Interest  on  Funded  Debt      ....  (Details)... 

Interest  on  Real  Estate  Mortgages         .         .  (Details)... 

Interest  on  Floating  Debt      ....  (Details)... 

Contractual  Sinking  Fund  Kequirenients     .  (Details).... 

Miscf'llaneous  Deductions     ....  (Details).... 

Total 

Net   Income  or  Deficit  ..... 

DISPOSITION   OF    NET   INCO.ME 

Preferred  Stock  Dividends     ....         (Details).... 
Common  Stock  Dividends     ....         (Details) 
Ajjpr'ipriations  t<»  Municipal  l-'unds  (.Municipal 

Plants  Only) (Details)... 

Other  Payments  from  Net  Income  .         (Details).... 

Ti)tal 

Surplus  or  Deficit  for  Year         .... 
Surjilus  or  Deficit  at  P>eginning  of  ^'car 
A(.lju.'-t incuts  During  ^'e;ir  (  rrolit  ;ind  Loss  Account)    . 


$- 


$ 


$. 


$. 


$ 


$. 


Surplus  or  Delicit  at  Close  of  ^'car  (as  per  Balance  Sheet) 


$. 


DETAILED  ACCOUNTS  WITH  TEXT 


OPERATING  REVENUES 

Commercial  Earnings. 

Credit  this  account  with  all  earnings  from  the  sale  of  gas  to  com- 
mercial consumers  for  hoth  lighting  and  fuel  purposes  when  sold  separ- 
ately or  through  the  same  meter.  Commercial  consumers,  emhrace  resi- 
dences, offices,  retail  mercantile  establishments,  etc.,  where  the  gas  pur- 
chased is  not  used  primarily  for  power  or  industrial  purposes.  Where, 
however,  some  manufacturing  or  industrial  processes  are  performed  in 
any  residence  or  store,  Init  such  process  being  merely  incidental  to  the 
broader  use  of  the  premises  as  a  commercial  consumer  and  the  gas 
consumed  not  being  separately  metered,  the  total  consumption  at  such 
premises  shall  be  credited  to  this  account.  Where  gas  is  sold  at  a  dif- 
ferent rate  per  M  cubic  feet  for  lighting  purposes  than  for  fuel  purposes, 
the  earnings  from  each  such  division  shall  l)e  credited  to  suljdivisions  of 
this  account  and  reported  separately  to  the  Commission  as  follows: 

a.   Earnings  from  Sales  for  Commercial  Lighting, 
h.  Earnings  from  Sales  for  Commercial  Fuel. 

Gas  sold  to  manufacturing  establishments  for  lighting,  fuel. and  indus- 
trial purposes  will  not  be  credited  to  this  account. 

Wliere  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
in  cases  where  the  consumption  during  the  month  is  less  than  a  pre- 
scribed amount,  the  total  amount  of  such  minimum  charge  shall  be 
credited  to  this  account  or  to  its  appropriate  sub-account.  Where  it  is  the 
custom  of  the  utilitj^  to  grant  a  discount  from  the  gross  bill  or  to  add  a 
penalty  to  the  bill  where  payment  is  not  made  on  or  before  a  prescribed 
date,  such  discounts  or  penalties  shall  be  charged  or  credited  to  this 
account.  Utilities  desiring  to  do  so  may  open  sub-accounts  to  show  the 
Minimum  Bill  and  tlie  Discount  or  PcnalUi  items. 

Industrial  Earnings. 

Credit  this  account  with  all  earnings  from  the  sale  of  gas  for  lighting, 
fuel  and  industrial  purposes  sold  to  manufacturing  and  industrial  estab- 
lishments. Do  not  credit  this  account  with  sales  of  gas  for  power  pur- 
poses. Where  gas  is  sold  at  a  different  rate  per  thousand  cul»ic  feet  for 
any  particular  kind  of  industrial  use,  as  light,  fuel,  etc.,  the  earnings 
from  such  separate  sources  shall  be  credited  to  appropriate  sulnlivisions 
of  this  account  and  reported  separately  to  the  Connnission. 

Where  it  is  the  custom  of  the  utility  to  charge  a  mininnun  amount  in 
cases  where  the  consumption  during  the  month  is  less  than  a  prescrilK^d 
amount,  the  total  amount  of  sucli  minimum  charge  shall  l)e  credited  to 
this  account  or  to  its  appropriate  sub-account.  Where  it  is  the  custom 
of  the  utility  to  grant  a  discount  from  the  gross  bill  or  to  add  a  penalty 
to  the  bill  where  payment  is  not  made  on  or  before  a  prescribed  date, 


8  Public  Service  Commission  of  Nevada 

such  (lij^count  or  penalty  sliall  he  charged  or  credited  to  this  account. 
TtiHties  desiring  to  do  so  may  open  sul)-ac('()unts  to  show  the  Minimvm 
BUI  antl  the  Discount  or  PcnulUi  items. 

Power  Earnings. 

Credit  tliis  account  witii  tlie  earnings  from  all  sales  of  gas  for  power 
jnirposes. 

\\'here  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount  in 
cases  where  the  consumjition  during  the  month  is  less  than  a  prescrihed 
amount,  the  total  amount  of  such  inininuim  charge  shall  be  credited  to 
this  account  or  to  its  appropriate  sub-account.  Where  it  is  the  custom  of 
the  utility  to  grant  a  discount  from  the  gross  l)ill  or  to  add  a  penalty  to 
tlie  bill  where  payment  is  not  made  on  or  before  a  prescribed  date,  such 
discounts  or  penalties  shall  be  charged  or  credited  to  this  account, 
riilities  desiring  to  do  so  may  open  sub-accounts  to  show  the  Minimum 
Bill  and  the  Discount  or  Penal tj/  items. 

Municipal  Contract  Lighting  Earnings. 

Credit  this  account  with  the  earnings  from  the  sale  of  gas  to  the  muni- 
cipality for  public  lighting  service,  embracing  the  lighting  of  streets,  alleys, 
bridges,  viaducts,  parks,  commons,  etc.,  but  not  the  lighting  of  public 
Iniildings  unless  such  are  particularly  included  in  the  contract.  AMiere 
municipal  buildings  are  not  so  included  in  the  contract  for  public  light- 
ing, they  are  to  be  regarded  as  commercial  consumers. 

Earnings  from  the  Sale  of  Gas  to  Other  Public  Utilities. 

Credit  to  this  account  all  earnings  derived  from  supplying  gas  to  other 
companies  engaged  in  the  production,  distribution  or  sale  of  gas.  Su))- 
accounts  are  to  be  opened  for  each  company  to  which  gas  is  furnished, 
the  account  showing  the  name  of  the  purchasing  gas  company,  the  amount 
of  gas  purchased,  and  the  total  earnings  from  such  sales,  which  details 
will  be  called  for  in  the  annual  report  to  the  Commission. 

Earnings  from  Residuals. 

Credit  to  this  account  all  gross  earnings  derived  from  the  sale  of  residu- 
als and  by-products.  Separate  accounts  are  to  be  opened  for  each  class 
of  residuals  or  by-products,  showing  the  earnings  from  the  sale  of  each 
as  follows: 

a.  luirninys  from  the  nale  of  coke. 

h.   Kdrnings  from  the  sale  of  coal  gas  tar. 

c.  Earnings  from  the  sale  of  water  gas  tar. 

<L   Kdrnings  from  the  sale  of  ammonia. 

e.  Earnings  from  the  sale  of  other  residuals  or  h\i-'{Yroducts. 

The  amount  of  earnings  from  the  sale  of  any  residual  or  by-product 
is  to  1)6  determined  by  the  price  received  at  the  point  of  delivery  to  the 
purchaser.  All  exj)enses  incurred  in  connection  with  the  preparation  of 
residuals  or  by-products  for  commercial  use,  the  expenses  of  their  han- 
dling, sale  and  delivery  are  to  be  charged  to  appropriate  and  correspond- 
ing liexidaal  Ex/fcn.^e  Arrountx  o])ened  for  that  purpose.  The  net  earnings 
from  the  .sale  of  residuals  will  be  carried  to  the  Income  Arc ovnt. 

Miscellaneous  Earnings  from  Operations. 

Credit  to  this  account  all  earnings  received  from  oj)crating  transactions 
not  properly  includible  in  the  preceding  accounts. 


Uniform  Accounts — (Ias  Utilities  9 

NONOPERATING  REVENUES 

Profit  on  Merchandise  Sales. 

C'reiUt  to  this  account  the  receipts  derived  from  tlie  sale  of  gas  appli- 
ances or  gas  mercliandise  as  lamps,  stoves,  engines,  fixtures  and  all  other 
ai)pliances  used  in  the  consumption  or  utilization  of  gas.  Profit,  as  used 
in  this  account,  is  defined  as  heing  the  excess  of  the  sales  price  over  the 
cash  cost,  including  the  invoice  cost,  cost  of  handling,  storage,  etc. 
Charge  this  account  with  all  expenses  for  lahor  and  material,  in  connec- 
tion with  the  sale  of  such  appliances  or  merchandise.  The  net  only,  or 
the  profit  on  merchandise  sales,  is  to  he  carried  to  the  Income  Account. 
The  credits  and  charges  to  this  account  shall  he  made  in  such  a  manner 
as  to  admit  of  a  detailed  analysis  when  called  for  hy  the  Commission. 

Profit  on  Piping  and  Connections. 

Credit  this  account  with  all  earnings  derived  from  piping  and  con- 
nection work  performed  hy  the  utility.  This  includes  earnings  from 
services  performed  on  the  consumers'  premises,  such  as  piping  the  con- 
sumers' premises,  comiecting  and  disconnecting  stoves,  engines  and 
other  appliances,  the  relocation  of  piping  or  apparatus,  and  other  gas- 
fitting  work.  If  prospective  consumers  are  charged  for  services  per- 
formed hy  the  utility  in  connecting  the  house  piping  with  the  service 
connection,  and  for  laying  the  service  piping,  such  earnings  shall  he 
credited  to  this  account.  Where  the  cost  of  laying  the  service  is  charged 
to  tlie  property  owner,  such  work  shall  not  he  included  in  tangii)le 
capital.  Charge  to  this  account  all  expenses  for  labor  and  materials  in 
connection  with  such  operation,  the  net  amount  only,  or  the  profit  from 
such  piping  and  connection  work,  being  carried  to  the  Income  Account. 
The  credits  and  charges  to  this  account  will  be  made  in  such  a  maimer 
as  to  admit  of  a  detailed  analysis  when  called  for  by  the  Commission. 

Rents  from  Land,  Buildings,  and  Apparatus. 

Credit  to  this  account  as  it  accrues  all  revenue  from  the  rental  of  land, 
l)uildings,  apparatus  and  appliances.  Where  the  contract  for  the  rental 
of  any  apparatus  or  appliances  covers  also  the  cost  of  connecting  such 
apparatus  and  its  maintenance,  the  entire  revenue  from  such  contract 
shall  be  credited  to  this  account. 

To  this  account  shall  be  charged  all  expenses  incurred  in  connection 
with  the  collection  of  such  rents,  commissions  and  fees  therefor;  the  cost 
of  procuring  tenants  for  buildings,  drawing  contracts  and  leases,  adver- 
tising fT)r  tenants  of  such  buildings;  expenses  of  ouster  proceedings,  and 
taxes,  unless  the  taxes  are  to  be  paid  by  the  tenant.  Any  expenses 
accruing  while  land  and  buildings  are  idle,  also  repairs  upon  such  prop- 
erty, will  be  charged  to  this  account.  Only  the  net  revenue  or  profit 
from  the  above  transactions  will  l)e  carried  to  the  Income  Account  in  the 
annual  report. 

Credits  and  charges  to  this  account  are  to  be  made  in  such  a  manner 
as  to  admit  of  a  detailed  analysis  being  made  when  called  for  by  the 
('onnnission. 

Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  deposits  of  the  gas 
utility  funds  with  banks,  trust  companies  or  individuals.  Interest  on 
security  investments  will  not  be  cre<lited  to  this  account  but  to  the 
account  Intcred  and    Dividends  from   InvcMments.     Interest  on    moneys 


lU  Public  Service  Commission  of  Nevada 

l>elonging  to  any  of  tlie  reserves  of  tlie  utility  uill  he  credited  to  such 

reserves. 

Interest  and  Dividends  from  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest-bearing 
securities  which  are  lial»ilities,  either  actual  or  contingent,  of  solvent 
companies,  cities  or  individuals,  held  as  investments  by  the  gas  utility. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they  become 
collectible,  of  dividends  ujKtn  the  stocks,  preferred  and  common,  of  cor- 
porations held  as  investments  by  the  gas  utility. 

A  dcscri])tion  of  the  securities  whose  yield  is  credited  to  this  account 
will  be  called  for  in  the  annual  report  to  the  Commission. 

Appropriations  from  Municipal  Funds  (for  Municipal  Plants  Only). 

Credit  to  this  account  all  appropriations  made  by  the  numicipality  to 
the  funds  of  the  accounting  utility  for  operating  purposes.  This  account 
applies  only  to  municipally  owned  gas  utilities. 

Miscellaneous  Nonoperating  Revenues. 

Credit  to  this  account  all  revenues  from  nonoperating  sources  not 
includible  in  any  of  the  preceding  accounts. 

Utilities  are  at  liberty  to  open  sub-accounts  for  the  purpose  of  show- 
ing the  revenues  from  any  particular  sources. 

OPERATING  EXPENSE  ACCOUNTS 

I.  Production 

II.  Distribution 

III.  Municipal  Contract  Lighting 

IV.  Commercial 
V.  General 

VI.    Undistributed 

Note— In  case  any  gas  utility  finds  it  impossible  or  impracticable  to  keep 
its  accounts  with  the  detail  herein  prescribed,  it  should  petition  the  Commission 
for  authority  to  consolidate  any  two  or  more  accounts,  accompanying  its  petition 
with  such  facts  which  in  its  judgment  make  the  keeping  of  the  detailed  accounts 
impracticable. 

Opemthip  Expenses  are  intended  to  include  all  items  of  expense  neces- 
sarily incurred  in  being  prepared  to  serve  or  in  serving  the  pulilic  as 
a  gas  utility.  This  includes  the  expense  of  maintaining  intact  the 
organization  of  the  utility,  the  manufacture,  distril)ution  and  sale  of  gas 
and  all  processes  necessarily  incident  thereto,  together  with  the  collec- 
tion of  the  revenues  from  such  operations.  In  order  that  the  Operating 
Expenses  shall  clearly  reflect  only  the  cost  of  rendering  such  public  serv- 
ice, all  expenses  incident  to  the  operation  of  any  other  utility  service 
performed  or  of  any  transactions  of  a  commercial  nature  shall  be  excluded 
therefrom. 

Ofteratinf/  Expenses  in  the  l)roadest  significance  of  the  term  are  divisible 
into  two  classes,  viz..  Operation  and  Maintenance. 

Operation  should  be  imderstood  to  mean  the  "use"  of  the  property  and 
includes  labor,  materials  and  supplies  and  expenses,  but  excludes  all 
Maintenance  items. 

Mainienaiice  should  be  imderstood  to  mean  "upkeep"  and  should  cover 
all  expenditures  for  ordinary  repairs,  renewals  or  replacements  of  prop- 


Uniform  Accounts — Gas  Utilities  11 

erty  resulting  through  wear  and  tear,  or  througli  those  casualties  which 
are  incidental  to  the  nature  of  the  operation  and  which  expenditures  are 
necessary  in  order  to  keep  up  the  productive  capacity  of  the  plant  to  its 
original  or  equivalent  state  of  efficiency. 

The  items  includihle  in  the  above  subdivisions  except  where  some  other 
meaning  is  clearly  apparent  from  the  language  used  in  explaining  the 
account  shall  be  understood  to  have  the  following  meaning: 

The  Cost  of  Labor  shall  be  understood  to  cover  not  only  wages  paid  for 
manual  labor,  but  salaries  and  fees  paid  to  persons  engaged  in  clerical, 
engineering  or  supervisory  occupations. 

Materials  and  Supplies  shall  be  understood  to  cover  the  substances  or 
matter  consumed  in  furnishing  the  gas  service  as  required  or  author- 
ized by  law  and  embraces  not  only  finished  and  unfinished  products,  but 
all  expenses  incurred  in  connection  with  their  preparation  for  use  and 
specifically  chargeable  against  such  products  and  also  includes  a  portion 
of  the  stores  expenses,  if  such  materials  and  supplies  pass  through  the 
stores  department. 

Hand  Tools,  because  of  their  liability  to  loss  and  theft  and  their  rapid 
consumption  in  use,  are  to  be  considered  as  operating  supplies  in  the  year 
in  which  they  were  purchased  and  charged  to  the  account  for  the  benefit 
of  which  they  were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made  or 
incurred  which  are  chargeable  to  the  accounts  referred  to  and  which  are 
not  Labor  or  Materials  and  Supplies. 

I.     PRODUCTION 

A.  Coal  Gas 
Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the  coal  gas 
production  plant.  This  account  includes  the  salaries  of  the  superinterid- 
ent  of  works,  chemists  at  works,  draftsmen,  results  man,  works  foreman, 
and  all  clerical  help  upon  all  records  and  accounts  pertaining  to  the  pro- 
duction department,  whether  at  the  general  office,  or  at  the  \vorks. 

Note— If  water  gas  is  also  produced  at  the  plant,  or  if  a  portion  of  the  gas 
charged  to  production  is  purchased,  the  expense  of  superintendence  will  be 
apportioned  over  the  resi)ective  production  departments. 

Note— This  account  is  included  in  the  account  Coal  Gas  ()pcr<ttinff  Lnhor. 

Retort  House  Labor. 

Charge  to  this  account  operating  labor  of  all  description  from  the  coal 
ill  storage  to  the  coke  leaving  the  retort  house.  This  account  will 
include  such  items  as  the  labor  cost  of  weighing  coal,  firing  l)enches, 
operating  drawing  and  charging  machines,  i)atchingand  scurling  retorts, 
cleaning  pipes  and  lids,  weighing  and  liandling  coke,  etc.,  including  the 
wages  of  foremen,  liremen,  furnace  men,  retort  tenders,  patchers,  pipe 
men,  lid  cleaners,  cokt;  wettei's,  guymen,  riggers,  shovelers,  and  wheelers 
of  fuel.  The  cost  of  bringing  coal  from  storage  to  charging  fioor  if  per- 
formed by  other  than  retort  house  emploj^ees  will  bo  charged  to  the  cost 
of  coal.  The  cost  of  handling  coke  from  outside  the  retort  house  to  coke 
pile  or  coke  yard  will  be  charged  to  the  account  Coke  Stork  Expense. 
(Exclude  maintenance  labor.) 

Note— This  account  is  included  in  the  account  Cord  Gas  Opernting  Labor. 


12  Public  Service  Commission  of  Nevada  . 

Purifying  Labor. 

C'lmrge  to  tliis  account  all  operating  lal)or  in  the  purification  of  coal 
gas.  Tliis  includes  the  wages  of  coal  gas  purifiers,  purifier  house  fore- 
man, and  lahor  employed  in  changing  purifier  l)ox('S,  reviving  oxide, 
removing  spent  oxide,  operating  ccjuveyors,  and  general  lal)()r  employed 
in  the  j)urifier  house  or  in  the  process  of  purifying  coal  gas.  (Exclude 
maintenance  lahor. ) 

Note — If  water  gas  is  made  aiul  purified  by  tlie  same  employees,  or  a  por- 
tion of  the  gas  charged  to  production  is  purchased  and  is  purified  by  the  same 
employees,  the  total  cost  of  i)urifying  labor  at  the  works  will  be  a])portioned  over 
the  resj^ective  production  departments. 

Note — This  account  is  included  in  the  acccnint  ('o((l  Giis  (Jpcrathirj  Lahor. 

Note— Labor  making  new  oxide  will  be  charged  to  Purifyiny  Jlatcrial  Stock 
Account. 

Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor  in  and  al)out 
the  coal  gas  works  not  specifically  chargeable  to  any  other  labor  account, 
such  as  watchmen,  j^ardmeil,  laborers  engaged  in  removing  snow  and 
refuse,  etc.      (Exclude  maintenance  labor.) 

Note— Where  water  gas  is  also  produced  or  a  portion  of  the  gas  charged  to 
production  is  purchased,  the  total  cost  of  miscellaneous  labor  at  the  works  will 
be  apportioned  over  the  respective  production  departments. 

Note— This  account  is  included  in  the  account  Coal  Gas  Operating  Lahor. 

Coal  Carbonized. 

Charge  to  this  account  as  used  from  Coal  Stock  Account  all  coal  car- 
bonized at  the  rate  of  cost  f.  o.  b.  point  of  delivery  at  plant  for  storage. 
This  includes  the  invoice  cost  of  the  fuel,  freight,  SAvitching,  demurrage, 
cost  of  unloading  and  cartage  to  the  point  of  delivery  at  the  plant  for 
storage.     (Credit  the  appropriate  stock  account  with  the  material  as  used. ) 

Bench  Fuel. 

Charge  to  this  account  as  used  from  the  Stock  Accounts,  all  bench  fuel, 
including  the  cost  per  ton  of  expenses  as  shown  by  the  Stock  Expense 
Accounts.  If  coke  is  used,  charge  at  the  average  net  receipts  per  ton  of 
coke  sold  for  the  current  year  and  credit  Coke  Stock  Account.  If  coke  is 
sold  under  contract,  charge  the  coke  used  at  the  contract  price. 

Enricher. 

If  cannel  coal  is  used,  charge  at  the  cost  of  such  coal  in  storage, 
including  the  invoice  cost,  cost  of  unloading,  handling,  etc.  If  oil  is 
used,chrage  at  the  cost  delivered  in  storage  tanks,  including  the  invoice 
cost,  cost  of  jjumping  and  piping,  with  proper  proportion  for  any  loss  by 
evaporation  or  leakage,  and  credit  Oil  Stock  Account. 

If  water  gas  is  used  charge  for  the  same  at  the  holder  cost  per  thou- 
sand cubic  feet. 

Steam. 

The  total  expense  of  generating  steam  is  to  be  determined  through 
a  group  of  accounts  rcferrc*!  to  as  the  Steam  Generation  Appoiiionment 
Account.  Where  a  utility  is  furnishing  but  one  i)ublic  service  from  its 
boiler  i)lant,  the  details  of  the  steam  expense  will  appear  in  iha  Steam 
Generation  Apportionment  Account,  and  the  total  expense  as  shown  therein 
will  be  carried  to  this  account  in  the  Production  group  of  accounts  and  so 


[Jniform  Accounts— Gas  Utilities  13 

shown  in  the  annual  report  to  the  Commission.  Where,  however,  two 
or  more  utilities  or  services  are  making  a  demand  upon  the  same  boiler 
equipment,  the  total  steam  expense  will  be  apportioned  over  the  depart- 
ments so  using  the  steam  equipment,  and  the  apportioned  share  of  the 
steam  expense  incurred  for  the  benefit  of  coal  gas  production  will  be 
carried  to  this  account.  If  steam  is  used  in  the  coal  gas  plant  for  other 
purposes  than  the  production  of  gas,  the  expense  for  steam  will  be  fur- 
ther apportioned,  charging  the  appropriate  expense  accounts. 

Retort  House  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  expenses 
incurred  in  the  operation  of  the  retort  house  other  than  operating  labor 
and  repairs.  This  includes  such  items  of  expense  as  small  hand  tools, 
lubricants  and  waste,  brooms,  hose,  etc.  (Exclude  maintenance  supplies 
and  expenses.) 

Note— This  account  is  included  in  the  account  Miscellaneous  Coal  Gas  Suj)- 
pUes  and  Eorpenses. 

Coal  Gas  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  expenses 
incurred  in  purifying  coal  gas.  The  cost  of  such  material  will  include 
the  invoice  cost  of  oxide,  lime,  shavings,  etc. 

Where  large  quantities  of  purifying  material  are  made  at  one  time, 
the  cost  of  such  material  may  be  charged  to  the  Purifying  Material  Stock 
Account,  crediting  that  account  with  the  material  as  used,  and  the  cost 
divided  over  the  number  of  months  during  which  it  is  expected  the 
material  will  be  used.      (Exclude  maintenance  supplies.) 

Note— This  account  is  inckided  in  the  account  Miscellaneous  Coal  Gas  Snp- 
plies  and  Expenses. 

Miscellaneous  Coal  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  expenses 
incurred  at  the  coal  gas  works  not  directly  chargeal)le  to  any  of  the  pre- 
ceding production  accounts.  This  includes  such  items  as  gas  and  elec- 
tricity used  at  the  works  for  genend  lighting,  water  for  general  purposes, 
laboratory  apparatus  and  supplies,  ice,  brooms,  lul)ricants,  etc.,  and  works 
stationery,  telephones,  etc.,  if  it  is  desired  to  distribute  such  items. 
(P^xclude  maintenance  supplies  and  expenses.) 

Note-  This  account  is  included  in  the  account  Miscellaneous  Coal  Gas  Sup- 
plies and  Expenses. 

Maintenance  of  Benches. 

Charge  this  account  with  the  expense  of  all  labor  and  material  used 

in  repairing  and  renewing  benches,  including  retorts  and  settings,  together 

with  all  pipings  and  mains  which  are  a  part  of  the  retorts. 

Note— This  account  is  included  in  the  account  Maintenance  of  Coal  Gas  Ajtpa- 
rntns. 

Maintenance  of  Coal  Gas  Apparatus. 

Charge  to  this  account  all  expenses  for  labor  and  material  incurred  in 
repairing  <M)al  gas  macliinery  and  ai)paratus,  embracing  such  items  as 
purifying  apparatus,  exhausters,  condensers,  ])ipingat  works,  electric  and 
compressed  air  equij)ment,  pumps,  gas  holders  at  works,  etc. 

Note— If  water  gas  is  also  produced,  or  if  a  part  of  the  gas  charged  to  pro- 
duction is  purchased,  the  cost  of  repairing  equipment  or  apparatus  which  is  used 


14  Public  Service  Commission  of  Nevada 

for  the  joint  benefit  of  the  different  kiiuli=!  of  gas  will  be  apportioned  to  the  main- 
tenance acconnts  of  the  respective  production  departments. 

NoTK — This  account  is  included  \n  tlw  'ACcouutM  ((intend  nee  of  (Joal  (ias  A})]><(- 
rntus. 

Maintenance    of  Coal  Gas  Buildings,  Fixtures  and  Grounds. 

C'liarge  tills  ac'coinit  with  the  expense  of  all  lalior  and  material  incurred 
in  repairing  buildings  and  structures  used  exclusively  for  the  manufac- 
ture of  coal  gas,  as  condensing  and  purifying  buihlings,  retort  houses, 
uut-buildings,  tool  houses,  etc. 

Charge  this  account  also  with  a  proper  proportion  of  the  repairs  to  all 
i)uildings  which  are  used  for  the  joint  beneHt  of  the  coal  gas  production 
department  and  any  other  department,  as  for  example,  buildings,  fix- 
tures and  grounds  also  used  in  the  production  of  water  gas,  production 
processes  in  connection  with  purchased  gas  or  the  generation  of  steam. 
The  repairs  to  jointly  used  buildings,  fixtures  and  grounds  will  be  appor- 
tioned, charging  to  the  appropriate  maintenance  accounts  the  proportion 
properly  chargeahle  thereto. 

B.  Water  Gas 

For  Water  Gas  use  the  same  accounts  as  for  Coal  Ga^  except  as  given 
below. 

Generator  House  Labor. 

Charge  this  account  with  all  operating  lahor  from  the  coke  or  coal  in 
storage  to  the  outlet  of  the  seal  box.  This  includes  labor  employed  in 
measuring  and  pumping  oil  to  generators,  wages  of  gas  makers  and  assist- 
ants; operating,  charging,  clinkering  and  cleaning  generators;  cleaning 
out  seals  and  wash  boxes;  and  the  necessary  attention  to  apparatus,  tanks, 
motors,  pumps,  blowers  and  engines  while  making  water  gas.  (Exclude 
maintenance  labor.) 

Note— This  account  is  included  in  the  account  Water  Gas  Operating  Lahor. 

Steam  for  Generating  Water  Gas. 

The  total  expense  of  generating  steam  is  to  be  determined  through  a 
separate  group  of  accounts  known  as  the  Steam  Afyfwrtionnient  Account. 
Where  a  plant  is  operating  but  one  utility  service  from  its  boiler  plant, 
as  for  example  a  water  gas  production  department,  and  all  the  steam 
generated  is  used  in  the  production  of  water  gas,  the  details  of  the  steam 
expense  will  appear  in  the  Steam  Apportionment  Account  and  the  total  of 
that  group  will  be  carried  to  this  account.  Where,  however,  two  or  more 
services  are  making  a  demand  upon  the  same  boiler  equipment,  the  total 
cost  of  steam,  as  shown  by  the  Steam  A]yj)ortioninent  Account,  will  be 
apportioned  over  the  corresponding  accounts  of  the  respective  production 
departments.  If  steam  is  used  in  the  water  gas  plant  for  other  purposes 
than  the  production  of  water  gas,  the  total  expense  for  steam  should  be 
appoi'tioned  ftu'ther,  charging  the  appropriate  accounts  for  the  benefit  of 
which  the  expense  was  incurred. 

Generator  Fuel. 

Charge  this  account  with  the  cost  of  all  generator  fuel.  If  coke  is  used, 
charge  at  tli<!  average  net  receipts  per  ton  of  coke  sold  during  the  current 
year.  If  coke  is  sold  under  contract,  charge  at  the  contract  price.  If 
coal  is  used,  (;hiirge  at  the  actual  cost  per  ton,  f.  o.  h.  point  of  delivery  at 
the  plant  for  storage.  This  includes  the  invoice  cost,  freight,  unloading, 
cartage  from  point  of  delivery  to  storage,  etc. 


Uniform  Accounts — Gas  Utilities  15 

Enricher. 

Charge  tliis  account  witli  th(3  storage  cost  of  oil,  naplitlui  or  other 
enriclier  used,  including  in  such  cost  the  invoice  cost,  freight,  demurrage, 
pumping,  lahor  employed  in  handling  up  to  storage,  cartage,  and  the  loss 
by  leakage  and  evai)oration,  as  shown  by  tlie  Oil  Stork  Account. 

Water  Gas  Generator  House  Supplies  and  Expenses. 

Charge  this  account  with  all   operating  supplies  and  expenses,  except 

labor  and  repairs,  incurred  in  the  operation  of  the  generator  house  and 

not  chargeable  to  any  of  the  preceding  accounts.     This  embraces  such 

items  of  expense  as  hand  tools,  lubricants  for  engines  and  blowers,  waste, 

brooms,  etc.      (Exclude  maintenance  supplies  and  expenses.) 

Note — This  account  is  included  in  the  account  3Iiscellaneous  Water  Gas 
Sifpjjlies  and  Expenses. 

Water  Gas  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  expenses 
incurred  in  purifying  water  gas.  The  cost  of  such  material  will  include 
the  invoice  cost  of  oxide,  lime  and  shavings,  all  labor  and  cartage  expense 
incurred,  and  the  cost  of  mixing  purifying  materials.  Where  large  quan- 
tities of  purifying  materials  are  made  at  one  time,  such  cost  may  be  charged 
to  Pui'ifii'ing  Material  Stock  Account,  Q,YQ(\\img  that  account  with  the  mate- 
rial as  used,  and  the  cost  divided  over  the  number  of  months  during  which 
it  is  expected  the  material  will  be  used.  (Exclude  maintenance  supplies. 
Exclude  purifying  labor.) 

Note— If  coal  gas  is  also  produced  or  a  portion  of  the  gas  is  purchased  product, 
all  gases  being  purified  after  their  mixture,  the  total  cost  of  purification  supplies 
and  expenses  will  be  apportioned  over  the  corresponding  accounts  of  the  respect- 
ive production  departments. 

Note— This  account  is  included  in  the  account  Miscellaneous  Water  Gas  Sup- 
plies and  Expenses. 

C.  Purchased  Gas 

For  Purchased  (kis  use  the  same  accounts  as  for  Coal  (ras  except  as 
given  below. 

Collecting  and  Pumping  Purchased  Gas  Labor. 

Charge  this  account  with  the  labor  cost  of  collecting  and  pumping 
purchased  gas  where  the  gas  is  purchased  at  the  plant  of  the  producing 
company  and  pumped  to  the  works  of  the  purchasing  company. 

Note— This  account  is  included  in  the  account  Purchased  G(ts  Operating  Lahor. 

Crude  Gas  Purchased. 

Charge  to  this  account  the  purchase  price  of  all  crude  gas  purchased 
from  other  producing  companies  for  the  purpose  of  distribution  and  resale. 
When  gas  is  purchased  from  more  than  one  company,  separate  accounts 
should  be  opened  with  each  such  company  showing  the  name  of  the  com- 
pany, the  amount  in  cul)ic  feet  of  gas  purchased,  the  rate  paid  ])er  thou- 
sand cubic  feet  and  the  total  anunnit  paid  therefor,  which  details  will  l)e 
called  for  in  tlie  annual  report  to  the  Connnission. 

Power  for  Pumping. 

Charge  to  this  account  the  cost  of  all  j)o\vcr,  whether  steam,  electricity 
or  other  power,  used  for  j)umi)ing  purchased  gas  from  the  plant  or  plants 
wliere  purchased  to  the  works  of  the  purchasing  utility. 


in  Public  Service  Commission  of  Nevada 

D.  steam  Generation  (Apportionment  Account) 
Operating  Labor. 

Charge  tliis  account  with  all  operating  lahor  employed  in  connection 
with  the  generation  of  steam.  This  account  will  l)e  charged  witli  the 
salaries  of  superintendent  of  hoiler  house,  hoiler  house  foremen,  firemen, 
helpers,  shovelers,  weighers,  feed-pump  men,  stokers,  water  purification 
lahor,  hlowing  flues,  cleaning  hollers,  lahor  employed  at  the  hoiler  plant 
in  handling  c(^al  and  ashes,  hoiler  plant  janitors,  watchmen,  etc.  If  the 
general  superintendent  of  the  power  plant  has  charge  of  the  hoiler  plant, 
a  propc^rtion  of  his  salary  will  he  charged  to  this  account.  (Exclude 
maintenance  lahor.) 

Fuel  for  Steam. 

Charge  to  this  account  all  fuel  used  for  steam,  whether  coal,  oil,  gas 
or  other  fuel,  at  the  cost  f.  o.  h.  point  of  delivery  at  plant  for  storage. 
This  includes  the  invoice  cost  of  the  fuel,  freight,  switching,  demurrage, 
cost  of  unloading  from  cars  or  boats  to  wagons  and  cartage  to  point  of 
delivery  at  the  plant  for  storage. 

(Credit  the  Fuel  Stock  account  with  fuel  as  used.) 

Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water  used  for  l>oiler 
feed  and  condensing  purposes.  If  water  is  purchased,  charge  at  the  con- 
tract price  or  the  meter  rate.  If  water  is  pumped  by  the  accounting 
utility,  charge  here  the  cost  of  pumpage.  (Water  for  fire  protection  and 
general  purposes  should  not  he  charged  to  this  account.) 

Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  at  the  l>oiler 
plant  not  chargeable  to  the  preceding  accounts,  as  boiler  room  records, 
boiler  compounds,  boiler  inspection,  water  purification  supplies  and 
expenses,  water  for  fire  protection  and  general  use,  light  and  heat  at  the 
boiler  plant,  hose,  packing,  gaskets,  boiler  hand  tools,  lubricants,  gage 
glasses,  etc. 

Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  use<I  in 
repairing  furnaces  and  boilers,  special  boiler  foundations  and  settings, 
iron  and  steel  smoke-stacks,  feed  pumps,  water  feed  pipe,  injectors, 
economizers,  water  heaters,  superheaters,  valves,  grates,  flues,  mechanical 
stoker  equipment,  boiler  room  piping  from  the  boiler  to  the  engine 
throttle  valve,  steam  exhaust  system,  boiler  water  supply  mains,  pump- 
ing equipment  and  similar  auxiliary  equipment. 

Note— This  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
Kquipmenf . 

Maintenance  of  Coal  and  Ash  Handling  Equipment. 

Charge  this  account  with  all  exi)ense  of  labor  and  material  incurred 

in  repairing  coal  and  ash  conveyors  in  the  boiler  plant,  embracing  tn^lley 

and  cable  towers,  crushers,  belt  links,  wheels,  chutes  and  gates,  conveyor 

cars,  winches,  motors,  buckets,  shafts,  chains,  etc. 

Note — This  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
Equipment. 

Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expense  of  labor  and  material  incurred  in 
repairs  to  buildings,  fixtures  and  grounds,  including  permanent  founda- 


Uniform  Accounts— Gas  Utilities  17 

tions  for  apparatus,  used  exclusively  for  the  generation  of  steam.  If  the 
boiler  plant  equiptnent  is  housed  in  one  of  the  general  works  buildings, 
the  repairs  to  such  Iniildings  Avill  l)e  apportioned  so  as  to  charge  to  this 
account  the  proper  proportion  of  the  total  cost  of  repairs  to  such  jointly 
occupied  buildings. 

E.  Gas  Production  (Apportionment  Account) 

Gas  Utility  Proportion  of  Total  Production. 

Charge  this  account  with  the  proportion  of  the  total  cost  of  gas  pro- 
duced which  is  chargea))le  to  the  gas  utility.  This  account  will  be  raised 
by  those  plants  operating  two  or  more  utility  services,  or  commercial 
transactions  in  connection  with  a  utility  service,  which  are  using  a  por- 
tion of  the  total  gas  produced.  In  such  cases  the  production  accounts 
as  prescribed  will  be  opened,  the  entire  group  of  such  accounts  being 
regarded  as  an  apportionment  account  and  the  total  cost  of  gas  produced 
will  be  apportioned  over  the  several  utilities  or  departments  making  a 
demand  for  gas,  charging  to  this  account  the  total  proportion  of  gas  pro- 
duced properly  chargeal)le  to  the  gas  utility. 

II.     DISTRIBUTION 

Labor  Removing  and  Resetting  Meters. 

Charge  to  this  account  all  operating  labor  employed  in  removing  and 
resetting  meters  on  the  premises  of  the  consumers  and  placing  meter 
connections  in  the  course  of  the  regular  and  periodical  inspection  of  such 
meters.  Where  such  work  is  performed  by  regular  meter  maintenance 
men,  their  time  should  be  apportioned  accordingly.  (P^xclude  main- 
tenance labor.) 

Note— The  cost  of  the  original  setting  of  each  meter  including  one  set  of  con- 
nections will  be  charged  to  the  Meter  Construction  Account,  if  it  is  the  pohcy  of 
the  utility  to  capitahze  such  original  setting. 

Note — This  account  is  included  in  the  account  Distribution  System  Operating 
Labor. 

Street  Department  Labor. 

Charge  this  account  with  all  operating  lal)or  employed  in  the  street 

department.     This  includes  labor  pumping  drips,  taking  street  pressure, 

operating  district  governors,  repairing  street  department  tools,  clerical 

salaries  for  the  street  department  and  miscellaneous  street  department 

operating  labor.      (Exclude  maintenance  labor.) 

Note— This  account  is  included  in  the  account  Distribution  System  Operating 
Labor. 

Meter  and  Fittings  Department  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the  meter 

shop  and  fittings  department.     This  includes  the  salaries  and  wages  of 

meter  shop  clerks,  employees  keeping  shop  records  and  all  operating  lal)or 

in  the  meter  shop  or  department  not  properly  chargeable  to  the  accounts 

Labor  Removing  and  Resetting  Meters  and  Maintenance  of  Meters.    (Exclude 

maintenance  labor.) 

Note— This  account  is  iiirhidc^d  in  tho  account  Distribution  System  Operating 
Labor. 

Customers'  Premises  Expenses. 

Charge  this  account  with  all  lalior  and  material  required  for  adjusting 
general  complaints,  clearing  out,  changing  or  adjusting  house  piping,  gas 


18  Pl'blic  Service  COxMmission  of  Nevada 

fixtures,  burners  or  any  portion  of  the  consumers'  property  beyond  the 
meter,  inchnlin^  the  cost  of  new  iiilhirs,  tips,  burners  or  any  appliances 
or  devices  put  in  to  l)etter  the  service,  and  not  properl\^  chargeable  to 
repairs;  invest i^^n ting  reports  of  poor  service  or  large  bills,  including  tak- 
ing pressure  on  complaints;  labor  placing  clock  meters  and  changing 
meters  for  recjuest  tests;  and  insi)ecting  and  testing  new  pipe,  including 
car  fare,  meals,  etc.,  of  the  inspectors  on  such  work. 

Note — Kcpniring  leaks  in  meters  and  connections  will  be  charged  to  Mainte- 
naute  of  Miters  Acrofnif. 

Note — Labor  taking  pressure  for  street  department  will  be  charged  to  Street 
Ihpdrtmcni  Labor  Account. 

Pumping  Gas, 

Charge  this  account  with  all  expenses  incurred  in  connection  with 
l)uni])ing  gas  through  the  mains  or  distributing  sj^stem,  pumping  gas 
into  high  pressure  mains  for  equalization  and  reinforcing  pressure,  includ- 
ing inspection  ajid  regulation  of  the  booster  governors. 

Note— This  account  is  included  in  the  account  Distribution  System  Supplies 
and  Expenses. 

Street  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  of  the 
street  department.  This  includes  tools  used  in  such  department,  pump- 
ing drips,  office  supplies  and  expenses  of  this  department,  expense  of 
taking  pressures,  expense  of  operating  district  governors  and  miscella- 
neous street  department  supplies  as  gas  bags,  water  hose,  lanterns,  etc. 
(Exclude  maintenance  supplies  and  expenses.) 

Note— This  account  is  included  in  the  account  Distribution  System  Supplies 
and  Expenses. 

Meter  and  Fittings  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  expenses  incurred 
in  the  operation  of  the  meter  and  fittings  department.  Do  not  charge 
with  labor  expense.  Expenses  such  as  light,  fuel,  gas  and  electricity 
used  for  operating  machinery  and  for  testing  in  this  department  and 
hand  tools  oi  workmen  will  be  charged  to  this  account.  This  account 
should  include  all  expenses  connected  with  the  meter  department  not 
included  in  the  account  Meter  and  Fittinr/  Depftiiment  Labor  and  Labor 
liein(n-ln<i  <in(J  ResdliiKj  Meters.  (P^xclude  maintenance  supplies  and 
expenses. ) 

Note— This  account  is  included  in  the  account  Distribution  System  Supplies 
and  Expenses. 

Maintenance  of  Mains. 

Charge  this  account  with  the  expenses  for  labor  and  material  incurred 
in  repairing,  overhauling,  changing  position  of  or  replacing  gas  mains, 
inclu<ling  pumping  mains,  booster  mains,  and  distribution  mains.  This 
account  covers  such  items  as  seeking  and  repairing  leaks,  repairing  pipes 
or  removing  and  replacing  worn  sections  and  fittings,  caulking,  protect- 
ing exposed  parts  of  undermined  mains,  digging  and  l)racing  in  con- 
nection with  su(;h  work,  repaving  and  repairing  street  governors  and 
maidioles,  etc.  Credit  the  proper  storeroom  account  with  storeroom 
value  of  the  pipes  and  fittings  charged  to  this  account. 

Maintenance  of  Services. 

Charge  this  account  with  the  expenses  for  all  labor  and  materials 
incurred  in  repairing,  overhauling  and  changing  positions  of  gas  service 


Uniform  Accounts — Gas  Utilities  19 

connections.  This  covers  sucli  items  as  seeking  and  repairing  leaks, 
thawing  services,  cleaning  and  blowing  out  services,  repairing  and  renew- 
ing service  pipes  to  meters,  including  stop-cocks,  service  boxes  and  the 
cost  of  repairing  the  same.  Changing  and  extending  old  service  pipes  to 
put  meters  in  better  location  will  be  charged  to  this  account.  Extend- 
ing new  services  to  give  better  location  for  meters  will  be  charged  to  the 
construction  account  Services. 

Maintenance  of  Meters. 

Charge  to  this  account  all  expenses  for  lal)or  and  material  in  repairing 
meters  and  house  governors,  including  readjusting,  painting,  new  discs, 
dia])hragms,  testing  and  repairing  old  meters,  repairing  and  replacing 
old  connections,  meter  fitting,  etc.,  meter  unions,  cocks  and  piping, 
changing  meters  for  routine  tests,  etc.  The  average  cost  of  one  set  of 
meter  connections  shall  be  charged  to  the  constructing  account  Meters,  if 
it  is  the  polic3"  of  the  utility  to  capitalize  such  original  setting  cost. 

Maintenance  of  Distribution  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expenses  for  labor  and  material  incurred  in 
repairing  buildings,  fixtures  and  grounds  devoted  exclusively  to  the  dis- 
tril>ution  system. 

III.     MUNICIPAL  CONTRACT  LIGHTING 

Labor,  Lighting  and  Extinguishing. 

Charge    this    account    with    the    salaries    and    wages    of   all    persons 

employed  in  the  lighting  and   extinguishing  of  lamps  included  in  the 

municipal  contract  lighting  system.     Where  this  service  is  performed  by 

others  under  contract  for  the  company,  this  account  will  be  charged  with 

the  contractor's  l)ill. 

Note — This  account  is  included  in  the  account  Municipal  Contract  Lig/ttivfj 
Operating  Labor. 

Labor,  Inspecting  and  Cleaning. 

Charge  this  account  with  the  salaries  and  wages  of  all  persons  employed 

in  inspecting  and  cleaning  lamps  and  lamp  equipment  embraced  in  the 

municipal   contract   lighting  system.     This   includes    the    salaries    and 

wages  of  lamp  cleaners,  persons  engaged  in  inspecting  and  supervising 

the  operation  of  the  contract  lighting  system,  patrolling  and  reporting 

on  re-lights  and  discontinues,  and  w^atching  the  hours  of  lighting  and 

extinguishing.    (Exclude  maintenance  labor.) 

Note— This  account  is  included  in  the  account  Municipal  Contract  Lighting 
Operating  Labor. 

Labor  Resetting  and  Removing  Municipal  Contract  Lamps. 

Charge  this  account  with  the  labor  employed  in  resetting  and  remov- 
ing all  lamps  and  lamp  equipment  embraced  in  the  municipal  contract 
lighting  system,  as  ordered  by  municipal  authorities.  (Exclude  main- 
tenance lal)or.) 

Note — The  removal  or  replacement  of  any  equipment  made  necessary  by  its 
worn  condition  will  nr)t  be  charged  to  this  account  but  to  the  account  ]\[ainte- 
nance  of  Mniiicipal  Contract  Lighting  Sgstcni. 

Note — The  cost  of  the  orijijinal  setting  of  any  part  of  the  municipal  contract 
lighting  system  will  be  charged  to  the  Construction  Account^  Municipal  Contract 
Lighting  System. 

Note— This  account  is  included  in  the  account  Municipal  Contract  Lighting 
Operating  Labor. 


20  Public  IService  Commission  op  Nevada 

Rentals. 

Charge  this  account  with  nil  rentals  paid  on  apparatus  or  equipment 
constitntinjj:  a  part  of  all  of  the  municipal  contract  lighting  system. 

Note— This  account  is  included  in  the  account  Municipal  Contract  Lighting 
Supplies  and  Expenses. 

Miscellaneous  Municipal  Contract  Lighting  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  and  expenses 
other  than  rentals  incurred  in  the  operation  of  the  municipal  contract 
lighting  system.    (Exclude  maintenance  supplies  and  expenses.) 

Note— This  account  is  inchided  in  the  account  Municipal  Contract  Lighting 
Supplies  and  Expenses. 

Maintenance  of  Municipal  Contract  Lighting  System. 

Charge  this  account  with  all  expenses  for  labor  and  material  incurred 
in  refitting  stand-pipes,  cleaning  service  pipes,  cutting  off  services, 
recaulking  columns,  removing  and  resetting  decayed  and  worn  posts, 
painting  and  refitting  columns,  straightening  posts  and  all  other  work  of 
similar  character  necessarj^  to  maintain  the  municipal  contract  lighting 
sj'stem  to  the  degree  of  efficiency  required  by  the  municipal  ordinances. 
This  acccnmt  will  also  be  charged  with  the  cost  of  repaying  necessitated 
by  openings  in  connection  with  the  above  work. 

IV.     COMMERCIAL 
Collection  Salaries  and  Commissions. 

Charge  this  account  wdth  all  salaries  of  the  collection  department 
employees,  from  the  taking  of  applications  for  gas  service  to  the  deposit- 
ing of  proceeds  from  collection  in  the  bank.  This  includes  not  only  the 
salaries  of  employees  wdiose  entire  time  is  engaged  in  the  collection 
department,  but  the  proper  proportion  of  the  salaries  of  employees  who 
are  partly  engaged  in  other  departments.  Charge  also  with  fees  and 
commissions  paid  for  collecting  bills. 

Note— This  account  is  included  in  the  account  Collection  Expenses. 

Reading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  Avages  of  meter  readers  and 
employees  engaged  in  delivering  bills  for  gas. 

Note— This  account  is  included  in  the  account  Collection  Expenses. 

Collection  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  and  expenses  of  the  gas  utility 
collection  office  not  otherwise  provided  for,  including  supplies  and 
expenses  of  outside  collectors  and  meter  readers.  Stationery,  stamps, 
etc.,  and  surety  bonds  of  collection  department  employees  will  also  l)e 
charged  to  this  account  if  it  is  desired  to  distribute  such  expenses. 

Note — This  account  is  included  in  the  account  Collection  Expenses. 

V.     GENERAL 

Salaries  of  General  Officers. 

Charge  this  account  with  the  salaries  of  general  officers  including  the 
president,  vice-presidents,  general  manager,  secretary,  treasurer,  comp- 
troller, auditor,  and  all  other  officers  whose  jurisdiction  extends  over  the 
entire  business  and  whose  services  are  not  chargeable  to  any  particular 
department. 

Note — This  account  is  included  in  the  account  General  Office  Salaries. 


Uniform  Accounts — Gas  Utilities  21 

Salaries  of  General  Office  Clerks. 

Charge  this  account  with  tlie  salaries  of  all  clerks  and  assistants  con- 
nected with  the  general  olliccs,  except  such  as  may  be  directly  engaged 
in  other  departments,  in  which  case  their  compensation  should  be  charged 
to  such  department  directly.  Where  general  office  clerks  also  perform 
services  for  other  departments,  their  compensation  will  be  apportioned 
accordingly  and  charged  to  the  respective  departmental  accounts. 

Note— This  account  is  included  in  the  account  General  Office  Salaries. 

General  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  offices  of  the  gas 
utility. 

Note— This  account  is  included  in  the  account  General  Office  Supplies  and 
Expenses. 

Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  expenses, 
newspapers  and  periodicals,  messenger  and  janitor  service,  directories, 
telegrams,  exchange  on  remittances,  etc.  Charge  also  with  the  cost  of 
books,  stationery,  telephone,  etc.,  if  it  is  desired  to  distribute  such 
expenses. 

Note — This  account  is  included  in  the  account  General  Office  Supplies  and 
Expenses. 

Law  Expenses— General. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in  con- 
nection with  the  defense  and  settlement  of  injury  and  damage  claims. 
Charge  with  salaries  and  expenses  of  counsel,  solicitors  and  general  attor- 
neys, their  clerks  and  attendants,  etc.  Charge  also  with  the  cost  of  law 
books,  printing  briefs,  legal  forms,  testimony,  reports,  fees  and  retainers 
of  general  counsel  and  attorneys,  court  costs,  and  payments  of  specitic 
notarial  and  witness  fees,  expense  of  taking  depositions  and  other  gen- 
eral law  and  court  expenses.  Expenses  of  arbitrators  of  disputed  points 
will  also  be  charged  to  this  account. 

Note — Salaries,  fees  and  retainers  of  counsel  and  attorneys  engaged  in  the 
defense  and  settlement  of  injury  and  damage  suits  will  be  charged  to  the  account 
Injuries  and  Damages. 

Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general  expenses, 
embracing  such  items  as  publishing  annual  reports  in  newspapers,  adver- 
tising notices  of  stockholders'  meetings,  dividend  notices  and  other  cor- 
porate an<l  financial  notices  of  a  general  character;  traveling  expenses  of 
the  general  officers  and  others  connected  with  the  general  office,  associa- 
tion dues,  expenses  attending  conventions  and  meetings;  sul)Scriptions, 
donations  and  gratuities;  fees  of  transfer  agents,  registrars  of  stock  and 
hscal  agents;  directors'  fees,  and  contingent  expenses  of  management 
not  otherwise  provided  for. 

Maintenance  of  General  Office  Equipment. 

Cliarge  this  account  with  tlie  expense  of  all  lal)or  and  material  incurred 
in  the  repair  of  the  general  office  equij^ment,  including  furniture  and 
furnishings,  office  apparatus  and  appHanccs. 

Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  witli  the  expense  of  all  lal)orand  material  incurred 
in  the  repair  of  the  general  office  buildings,  fixtures  and  grounds,  includ- 


'22  Public  Service  Commission  of  Nevada 

ing  elevators,  vaults,  heating  and  ligliting  fixtures,  and  appurtenant  side- 
walks, lawns,  fences,  drives,  etc. 

VI.     UNDISTRIBUTED 

The  undistributed  accounts  included  in  this  group  may  l)e  treated  as 
ledger  accounts  and  the  total  charges  so  shown  in  the  annual  report  to 
the  Commission,  or  the  reporting  utilities  may  distribute  the  total  of  the 
accounts  over  certain  of  the  other  departmental  operating  exi)ense 
accounts,  charging  the  latter  with  such  proportions  of  the  total  of  each 
undistributed  account  as  appears  reasonable  and  just  in  the  premises. 
Wherever  these  accounts  are  distributed  over  the  accounts  for  whose 
benefit  the  expenses  have  been  incurred,  the  details  of  such  clearing 
operations  shall  be  reported  in  the  annual  report  to  the  Commission, 
shoAving  the  total  of  each  of  the  distributed  accounts,  the  accounts  into 
which  they  were  closed,  together  with  the  amount  closed  into  such 
accounts,  in  order  that  such  amounts  may  be  deducted  by  the  Commis- 
sion for  purposes  of  analytical  comparison. 

Injuries  and  Damages. 

Charge  this  account  will  all  damages  to  or  destruction  of  property  (jtlier 
than  that  owned  by  the  utility,  charging  w^th  the  cost  of  restoring  the 
l)ropert3^  less  insurance  or  legal  damages  allowed,  and  w^ith  all  expenses 
incident  to  injur^^  and  death  to  employees  and  other  persons  for  Avhose 
injur}''  or  death  the  utility  is  held  lial)le  or  in  the  settlement  of  which 
claim  allowances  are  made.  This  embraces  judgments  for  damages  and 
plaintiff's  court  costs;  proportion  of  salaries  and  expenses  or  fees  of 
physicians  and  surgeons,  expenses  of  undertakers,  nurses  and  hospital 
attendants;  medical  and  surgical  appliances;  contributions  to  hospitals; 
transportation  of  injured  persons;  and  wages  and  salaries  paid  to  employ- 
ees wdiile  disal)led .  The  salaries  and  expenses  of  the  utility's  claim  agents, 
adjusters,  and  their  assistants,  will  be  charged  to  this  account.  The  com- 
pensation of  general  solicitors  and  counsel  of  the  utility  or  other  attor- 
neys while  engaged  in  the  defense  and  settlement  of  damage  suits  will  be 
charged  to  this  account. 

Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  following 
expenses: 

a.  Injuries  to  Persons, 
h.  Damages  to  Properti/. 

When  such  subdivisions  are  not  made,  the  charges  to  this  account 
should  be  so  made  as  to  admit  of  their  separation  over  such  two  sub- 
divisions when  called  for  by  the  Commission. 

Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies  for 
fire,  casualty,  l>oiler,  fidelity,  l)urglar  and  all  other  insurance.  If  it  is 
desired  to  open  an  Insurance  Rexerce^  all  amounts  set  aside  for  insurance 
and  charged  against  operating  expenses  should  be  credited  to  such 
Insurance  Reserve. 


Uniform  Accounts — Gas  Utilities  23 

TAXES 

This  account  sluill  cover  all  taxes  chargeable  against  the  gas  utility. 
Where  the  reporting  utility  is  also  engaged  in  transactions  outside  the 
scope  of  its  duties  as  a  pui)lic  utility,  this  account  shall  l)e  subdivided 
into  the  following  two  sub-accounts,  to  be  maintained  separately: 

(I.   Taxes  Chargeable  Against  Gas  Utilit>/. 

b.   Taxes  Chargeable  to  Nonnpcrating  Transactions. 

To  each  such  tax  account  there  shall  be  charged  monthly  the  amount 
of  taxes  accrued  during  the  month,  and  such  amount  shall  l)e  credited 
to  tlie  account  Taxes  Accrued  (or  Prepaid  Taxes,  if  such  taxes  are  pre- 
paid) or  the  appropriate  subdivision  of  such  accounts.  The  amount  of 
taxes  accrued  during  any  month  shall,  when  the  levy  is  unknown,  be 
estimated,  and  when  the  levy  is  finally  determined  the  estimate  shall  be 
corrected  in  the  provision  for  taxes  during  the  remainder  of  the  year. 
For  example,  if  at  the  beginning  of  the  tax  year  the  taxes  against  the 
utility  are  estimated  to  be  $000  for  the  year,  the  monthly  charge  on 
account  of  such  tax  will  be  $50,  crediting  the  same  to  the  Taxes  Accrued 
Account  or  Prepaid  Taxes,  as  the  case  may  be,  until  the  amount  of  the 
levy  becomes  definitely  known.  If  during  the  fifth  month  it  is  found 
that  the  levy  for  the  year  is  $640  instead  of  $600,  there  will  already 
have  been  charged  for  four  months  the  $50  x)er  month,  leaving  $440  to 
be  charged  during  the  remainder  of  the  year,  or  $6d  for  the  fifth  month 
and  each  succeeding  month  during  the  remainder  of  the  year. 

Such  taxes  as  pertain  to  two  or  more  utility  services,  or  to  operating 
and  nonoperating  transactions  alike,  shall  be  apportioned  with  regard 
to  such  departments  or  subdivisions  upon  a  basis  which  appears  reason- 
able and  just,  such  basis  to  be  reported  in  the  annual  report  to  the 
Commission. 

DEDUCTIONS  FROM  GROSS  INCOME 

CONTRACTUAL  ACCOUNTS 

Interest  on  Funded  Debt. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  the  out- 
standing funded  indebtedness  of  the  gas  utility.  Credit  such  monthly 
charge  to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued.  When 
the  interest  has  matured,  charge  it  to  the  account  Unmatured  Intered  on 
Funded  Debt  Accrued  and  credit  the  account  Matured  Interest  on  Funded 
Debt  Unpaid.  When  such  interest  is  paid,  charge  the  account  Matured 
Interest  on  Funded  Debt  Unpaid  and  credit  Cash  or  the  coupon  deposit 
account. 

Interest  on  Real  Estate  Mortgages. 

Charge  this  account  monthly  with  all  th(^  interest  accrued  on  out- 
standing obligations  of  the  gas  utility  secured  by  real  estate  mortgages. 
Credit  such  monthly  charge  to  the  account  Unmatured  Interest  on  Funded 
Debt  Accrued,  (mortgage  obligations  with  respect  to  this  account   being 


24  Public  Service  Commission  of  Nevada 

considered  as  funded  if  the.y  do  not  mature  until  more  than  one  year 
after  the  date  of  issue).  When  the  interest  lias  matured,  charge  it  to 
the  account  Unmdtitred  Interest  on  Funded  Debt  Accrued  and  credit  the 
account  Matured  Interest  on  Funded  Debt  Unpaid.  When  such  interest  is 
paid,  charge  the  account  Matured,  Interest  on  Funded  Debt  Unixiid  and 
credit  Cash  or  other  ap]:)ropriate  account. 

Interest  on  Floating  Debt. 

I'harge  this  account  monthly  with  the  interest  accruing  on  all  unfunded 
or  floating  obligations  on  which  the  gas  utility  is  liable.  Credit  such 
monthly  charges  to  the  account  Unmatured  Interest  on  Note^  and  Bills  Pay- 
able Accrued.  When  the  interest  has  matured,  charge  it  to  the  account 
Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued  and  credit  the 
account  Matured  Interest  on  Notes  and  Bills  Payable  Unpaid.  When  such 
interest  is  paid,  charge  the  account  Matured  Interest  on  Notes  and  Bills 
Payable  Unpaid  and  credit  Cash  or  other  appropriate  account. 

Contractual  Sinking  Fund  Requirements. 

Charge  to  tliis  account  monthly  all  accruals  required  to  be  made  to 
sinking  funds  in  accordance  with  the  provisions  of  trust  deeds,  mort- 
gages or  other  contracts  requiring  the  establishment  of  sinking  funds. 
Such  charges  will  be  credited  to  the  Sinking  Fund  Reserve.  All  accruals 
to  reserves  or  other  funds,  created  voluntarily  by  the  utility  and  not  in 
pursuance  of  the  provisions  of  any  mortgage  or  other  contract  or  of  the 
requirements  of  law,  shall  be  excluded  therefrom. 


BALANCE  SHEET  ACCOUNTS 


2G  Public  Service  Commission  of  Nevada 


BALANCE    STTEET    FORM    FOR    REPORT 

Assets 
pkopektv  and  plant: 

Cost  Beginning  of  Year. 

Construction  and  Equipment  Current  Year. 

Cost  Close  of  Year. 

TREASURY   SECURITIES: 

Treasury  Stock. 
Treasury  Bonds. 

INVESTMENTS: 

Stocks  and  Bonds  of  Other  Companies. 
Other  Investments. 

RESERVE,  SINKING   AND   SPECIAL    FUND   ASSETS: 

Sinking  Fund. 
Special  Funds. 

CURRENT   ASSETS: 

Cash. 

Notes  and  Bills  Receivable. 

Accounts  Receivable. 

Interest  and  Dividends  Receivable. 

Material  and  Supplies. 

Sundrv  Current  Assets. 

PREPAID   ACCOUNTS: 

Prepaid  Insurance. 
Prepaid  Taxes. 
Prepaid  Interest. 
Sundry  Prepaid  Accounts. 

Open  Accounts. 
Deficit. 
Total  Assets. 


Uniform  Accounts — (tas  Utilities  27 


JULANCE   SHP:ET    FORM    FOR   REPORT— (Continued.) 

Liabilities 
CAPITAL  liabilities:  * 

Capital  Stock  Preferred. 

Capital  Stock  Common. 

Funded  Debt. 

MORTGAGE   LIABILITIES: 

Keal  Estate  Mortgages. 
Other  Mortgages. 

CURRENT   LIABILITIES: 

Notes  and  Bills  Payable. 

Accounts  Payable. 

Matured  Interest  on  Funded  Debt  Unpaid. 

Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

Dividends  Unpaid, 

Deposits. 

Sundry  Current  Liabilities. 

ACCRUED    LIABILITIES: 

Insurance  Accrued. 

Taxes  Accrued. 

Unmatured  Interest  on  Funded  Debt  Accrued. 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued. 

Dividends  Accrued. 

Sundry  Liabilities  Accrued. 

Open  Accounts. 

RESERVE,    SINKING   AND    SPECIAL    P^UND    LIABILITIES: 

Sinking  Fund. 
Special  Funds. 

Surplus. 

Total  Liabilities. 


28  Public  Service  CommissiOx\  of  Nevada 


DETAILED  ACCOUNTS  WITH  TEXT 


CONSTRUCTION  AND  EaUIPMENT  ACCOUNTS 

INTANGIBLE   CAPITAL 
Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the  privilege 
of  incorporation  and  all  fees  and  other  expenditures  incident  to  organiz- 
ing the  gas  utility  business.  This  includes  the  cost  of  preparing  and 
distrilmting  prospectuses,  cost  of  soliciting  subscriptions  for  stock  (but 
not  for  loans  nor  for  the  purchase  of  bonds  or  other  evidences  of  indebt- 
edness) ,  cash  fees  paid  to  promoters,  and  the  actual  cash  value  at  the 
time  of  organization  of  securities  paid  to  promoters  for  their  services  in 
organizing  the  enterprise,  attorney's  fees,  cost  of  preparing  and  issuing 
certificates  of  stock,  and  cost  of  procuring  certificates  of  convenience  and 
necessity  from  the  Commission,  and  other  similar  expenses.  This 
account  shall  not  be  charged  with  any  discounts  on  securities  issued, 
nor  shall  it  include  any  costs  incident  to  negotiating  loans  or  selling 
bonds  or  any  other  evidence  of  indebtedness.  Expenses  incident  to  an 
increase  of  the  capital  stock,  and  the  negotiation  and  sale  of  stock  there- 
under, and  expenses  of  preparing  and  filing  certificates  of  amendment  to 
the  articles  of  incorporation,  shall  be  charged  to  this  account. 

Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  State  or  to  a 
political  subdivision  thereof  in  consideration  foi  any  franchise  deemed 
necessary  to  the  conduct  of  the  gas  utility  service.  If  any  such  fran- 
chise is  acquired  by  purchase,  the  charge  to  this  account,  in  respect  thereof, 
shall  not  exceed  the  amount  so  actually  paid  therefor  by  the  gas  utility 
to  its  assignor.  If  any  franchise  has  a  life  of  not  more  than  one  year 
after  the  day  when  it  is  placed  in  service  or  in  eft'ect,  it  shall  not  be 
charged  to  this  account  but  to  the  appropriate  operating  expense  account. 
Expenses  in  procuring  franchises  covering  additional  territory''  to  be 
operated  as  a  part  of  the  existirig  system  may  be  charged  to  this  account. 
Payments  made  to  state  autliorities  or  to  any  subdivision  thereof,  in 
consideration  for  granting  extension  of  any  franchise  having  a  life  in 
service  of  more  than  one  year  from  the  date  of  the  grant,  shall  be  con- 
sidered as  a  renewal.  If  the  franchises  cover  separate  and  distinct  new 
enterprises,  payments  therefor  shall  be  classed  as  original  and  charged 
to  this  account. 

Rights,  Licenses,  Etc. 

Charge  to  this  account  the  cost  of  all  riglits,  licenses  and  other  intangi- 
ble assets  having  a  life  of  more  than  one  year  from  the  date  when  placed 
in  service,  acquired  Ijy  the  utility  in  or  under  valid  patent  grants  l)y  the 
United  States  to  inventors  for  inventions  and  discoveries  which  are 
necessary  or  valuable  to  the  economical  conduct  of  the  gas  business, 
etc.  If  such  right  is  extended  to  cover  a  further  period  of  time  than 
that  covered  by  the  original  grant,  the  cost  of  such  extension  shall  l)e 


Uniform  Accounts — Gas  Utilities  29 

classed  as  a  renewal.     A  patent  right  acquired  for  use  in  an  existing 

system  and  necessary  to  the  economical  operation  thereof,  shall  be  classed 

as  an  addition. 

Note— Utilities  are  at  liberty  to  open  sub-accounts  showing  the  total  cost  of 
any  class  of  rights  or  single  patent. 

TANGIBLE   CAPITAL 

Lands  Used  in  Operation  of  Property 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be  charged 
the  cost  of  all  land  used  and  useful  in  the  operation  of  the  gas  utility 
whose  term  of  enjoyment  is  over  one  year  from  the  grant  thereof.  The 
cost  of  land  shall  include  the  purchase  price,  the  cost  of  registration  of 
title,  cost  of  examination  of  title,  surveyors'  and  notaries'  fees,  purchas- 
ing agent's  commission,  the  fees  and  taxes  accrued  to  date  from  transfer 
of  title,  and  all  liens  upon  title  acquired;  also  the  cost  of  obtaining  con- 
sents and  pajnnents  for  abutting  property  damages.  The  cost  of  any 
buildings,  fixtures  and  improvements  made  to  the  land  purchased,  must 
not  be  charged  to  these  accounts.  If  at  the  time  of  acquisition  of  any 
interest  in  land  it  extends  to  buildings  or  other  improvements  thereon, 
which  improvements  are  devoted  by  the  gas  utility  to  its  gas  serv- 
ice and  the  contract  of  acquisition  does  not  determine  the  price  of 
such  buildings  or  improvements,  they  shall  be  appraised  at  their  fair 
cash  value  for  use  in  such  operations,  and  such  appraised  value  shall  be 
charged  to  the  proper  Buildings,  Fixtures  mid  Grounds  account,  and 
excluded  from  the  Land  account.  If  such  improvements  are  not  devoted 
to  gas  operations,  but  are  devoted  to  other  operations  or  are  held  as 
investment,  the  cost  (or  appraised  value  if  the  cost  is  not  determined  by 
the  contract)  shall  be  charged  to  an  appropriate  investment  account. 

Gas  Works  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined,  occu- 
pied by  the  coal  gas  works,  water  gas  w^orks,  purchased  gas  works,  gas 
holders  at  works,  and  all  appurtenances  thereto. 

Note — Utilities  are  at  liberty  to  open  sub-accounts  showing  the  cost  of  land 
devoted  to  any  particular  use,  as  coal  gas  works  land,  water  gas  works  land,  pur- 
chased gas  works  land,  etc. 

Distribution  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  above  defined  for  trans- 
mission and  distribution  system  piping,  and  all  land  occupied  by  the 
distribution  departtnent  buildings,  structures,  outlying  distribution 
holders,  etc.,  together  with  all  expenses  incurred  in  obtaining  such  lands 
or  rights. 

General  Office  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined,  occu- 
pied by  the  general  oliice  buildings  of  the  gas  utility. 

Stores  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined  occu])ied 
by  storage  buildings  and  structures,  or  used  as  storage  yards.  Land 
occupied  by  storage  holders  will  not  be  charged  to  this  account,  ))Ut  to 
the  account  r/r/.s*  Work'!^  Land,  or  Distribution  Departwrnf  Tjind^  as  deter- 
mined l\y  the  location  of  the  holders. 


30  Public  Service  Commission  of  Nevada 

Utility  Equipment  Land. 

Charge  this  account  with  tlie  cost  of  all  land  as  hereinhefore  defined 
occupied  hy  l)arns,  stahles,  automohile  and  veliicle  and  other  utility 
equipment  storage  structures  and  land  api)urtenant  thereto. 

Buildings,  Fixtures  and  Grounds  Used  in  Operation  of  Property 

Accounts  shall  i)e  opened  as  indicated  below,  to  which  shall  he  charged 
the  cost  of  all  buildings,  structures  and  improvements  in  the  lands  used 
and  useful  in  the  production  of  gas  and  all  processes  performed  upon 
it  U])  to  its  entrance  into  the  storage  holders.  Such  buildings,  structures 
and  fixtures  include  retort  houses,  purification  and  condensing  houses, 
steam  production  structures,  coal  and  other  fuel  sheds,  and  other  storage 
buildings  and  structures,  barns,  stables  and  all  fixtures  attached  to  such 
buildings  and  a  permanent  part  thereof,  together  with  fences,  walks, 
trestles,  drives,  grading  and  improvements  of  grounds.  Machinery  founda- 
tions and  settings,  if  designed  as  a  part  of  the  permanent  construction 
of  the  buildings  and  independent  of  their  use  in  connection  with  any 
particular  unit  of  equipment,  shall  be  charged  to  the  appropriate  Build- 
ings, Fixtures  (did  Grounds  account.  If,  however,  such  foundations  and 
settings  are  prepared  especially  for  certain  units  of  equipment  and  designed 
to  last  no  longer  than  such  unit,  their  cost  will  be  charged  to  the  proper 
Equipment  account.     The  following  accounts  will  be  raised: 

Coal  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
at  the  works  devoted  to  the  production  of  coal  gas,  including  purification 
and  all  other  processes  performed  upon  coal  gas  prior  to  its  entrance  into 
the  statioii  holder.  Such  structures  include  retort  houses,  purifier  houses, 
meter  houses  and  permanent  machinery  and  apparatus  foundations, 
appurtenant  walks,  fences,  drives,  tramways,  trestles,  and  all  fixtures  per- 
manently attached  thereto  and  a  part  thereof. 

Water  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  structures  at  the  works  devoted 
to  the  production  of  water  gas,  including  purification  and  all  processes 
performed  upon  such  water  gas  prior  to  its  entrance  into  the  holder  sta- 
tion. Such  structures  include  generator  houses,  purifier  houses,  meter 
houses,  together  with  all  appurtenant  foundations  and  settings  for  machin- 
ery and  apparatus  therein  and  appurtenant  walks,  fences,  drives,  tram- 
ways, tre.stles,  etc.,  and  all  fixtures  permanently  attached  to  such 
structures  and  a  part  thereof. 

Purchased  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  structures  at  the  works  devoted 
to  production  processes  performed  upon  purchased  gas,  including  purifi- 
cation and  other  processes  prior  to  its  entrance  into  the  holder  station. 
Such  structures  include  pumping  stations,  purifier  houses,  meter  houses, 
together  with  permanent  foundjitions  and  settings  for  machinery  and 
apparatus  therein  and  appurtenant  walks,  fences  and  drives,  tramways, 
trestles,  etc.,  and  all  fixtures  permanently  attached  to  such  structures 
and  made  a  part  tliereof. 

Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  the  generation  of  steam,  all  i)ermanent  foundations  and  set- 


Uniform  Accounts— Gas  Utilities  31 

tings  for  machinery  and  apparatus  and  appurtenant  walks,  fences,  drives 
and  tramways  and  all  fixtures  permanently  attached  to  such  structures 
and  made  a  part  thereof. 

Distribution  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures  devoted 
to  the  distribution  of  gas  from  the  outlet  of  the  holder  to  the  consumers' 
meters.  Such  structures  will  include  distribution  department  offices, 
buildings  and  structures  at  district  holder  stations,  etc.,  together  with  all 
appurtenant  walks,  fences,  drives,  tramways,  etc.,  and  all  fixtures  per- 
manently attached  to  such  buildings  and  structures  and  a  part  thereof. 

General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  general  oflfice  purposes  of  the  gas  utility  and  not  includi- 
V)le  in  any  of  the  preceding  departmental  buildings  accounts,  also  all 
fixtures  permanently  attached  thereto  and  a  part  thereof,  such  as  heat- 
ing and  plumbing  systems,  electric  wiring,  permanent  building  vaults, 
together  with  appurtenant  walks,  fences,  drives,  etc. 

Stores  Department  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings  and  structures  of  the 
gas  utility  used  for  storage  purposes,  such  as  coal  and  other  fuel  storage 
sheds,  coke  sheds,  pipe  and  fittings  buildings,  together  with  all  fixtures 
permanently  attached  thereto  and  a  part  thereof,  and  fences,  drives, 
walks,  tramways,  trestles,  etc. 

Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  stable,  barn,  garage  or  other  utility  equipment  storage  pur- 
poses, and  all  fixtures  permanently  attached  thereto  and  a  part  thereof, 
and  appurtenant  fences,  drives,  ^valks,  etc. 

Gas  Production  Apparatus. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be  charged 
the  cost  of  all  apparatus  used  in  the  production  of  gas  by  all  methods, 
and  including  all  apparatus  used  in  connection  with  any  process  per- 
formed upon  such  gas  prior  to  its  entrance  into  the  storage  holders.  The 
following  accounts  shall  be  kept: 

Coal  Gas  Apparatus. 

Charge  to   this  account  with  the  cost  of  coal   gas  apparatus.     This 

account  includes  retorts,  gas  and  steam  engines  and  turbines  at  works 

devoted    to    the  production    of    coal    gas,  purifying    apparatus,  such  as 

washers,  scrul)bcrs,  purifiers  and  otlier  auxiliary  c(iuipment,  condensers, 

exhausters,  station  meters,  apparatus  for  charging  retorts,  apparatus  for 

handling  coal  gas  making  su])plies  and  residuals  therefrom  and  storage 

holders  at  works,  holder  accessory  apparatus,  together  with  foundations 

and  settings  of  such  apparatus. 

NoTK— If  water  gas  is  also  produced  or  the  apparatus  is  also  used  in  connec- 
tion with  the  ])ro(ln('ti(>n  processes  ix'rfortncd  upon  purchased  gas  the  cost  of 
such  apparatus  will  be  apportioned  accordingly. 

Note — If  district  holders  are  also  operated  a  sub-account  should  be  opened,  to 
which  the  cost  of  all  holders  will  be  charged. 


32  Public  Service  Commission  of  Nevada 

Water  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  all  water  gas  production  apparatus. 
This  account  shall  include  the  cost  of  all  water  gas  generators,  gas 
and  steam  engines  and  turbines  at  works  devoted  to  the  production  of 
water  gas,  purifying  apparatus,  such  as  washers,  scrubbers,  purifiers  and 
other  auxiliary  equipment,  condensers,  exhausters,  station  meters, 
apparatus  for  handling  water  gas  making  supplies  and  the  residuals 
therefrom,  storage  holders  at  works  and  holder  accessory  apparatus, 
together  with  the  foundations  and  settings  of  such  apparatus. 

Note— If  coal  gas  is  also  produced  at  the  works,  and  part  of  the  apparatus  is 
used  in  connection  with  the  production  processes  performed  upon  purchased  gas, 
the  cost  of  such  jointly  used  apparatus  will  be  apportioned  accordingly. 

Note— If  district  holders  are  operated,  a  sub-account  should  be  opened  to 
which  should  be  charged  the  cost  of  all  holders. 

Purchased  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  apparatus  used  in  connection  with 
production  processes  performed  upon  purchased  gas.  This  includes  the 
cost  of  collecting  and  pumping  apparatus,  gas  and  steam  engines  and 
turbines  at  works  devoted  to  such  production  processes  in  connection 
with  purchased  gas,  purifying  apparatus  such  as  washers,  scrubbers, 
purifiers  and  other  auxiliary  equipment,  condensers,  exhausters,  station 
meters,  storage  holders  at  works  and  holder  accessory  apparatus,  together 
with  the  foundations  and  settings  of  such  apparatus. 

Note— If  coal  gas  and  water  gas  are  also  produced  at  the  works  and  a  part 
of  the  apparatus  above  referred  to  is  used  jointly,  the  cost  of  such  jointly  used 
apparatus  will  be  apportioned  accordingly. 

Note— If  district  holders  are  operated,  a  sub-account  should  be  opened  to 
which  will  be  charged  the  cost  of  all  holders. 

Boilers  and  Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the  gener- 
ation of  steam.  Charge  with  the  cost  of  furnaces,  boilers,  their  founda- 
tions and  settings,  boiler  fittings,  iron  and  steel  smoke-stacks,  feed  pump, 
water  feed  pipe,  injectors,  economizers,  water  heaters,  superheaters, 
valves,  flues,  steam  pipes  from  the  boilers  to  the  engine  throttle  valves, 
steam  exhaust  system,  boiler  water  purification  equipment,  mechanical 
stokers,  cranes,  coal  and  ash  conveyors,  steam  traps,  crushers,  belt  links, 
wheels,  chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts, 
chains  and  similar  auxiliary  equipment  in  the  boiler  plant. 

Mains. 

Charge  to  this  account  the  cost  of  all  mains  in  place.     This  includes 

all  mains  from  the  yard  connections  to  the  district  holders  and  from  the 

works  governor  to  the  beginning  of  services,  including  the  cost  of  all 

trenching,  bracing,  main  pipe,  special  castings,  lead  packing,  shut-offs, 

manholes,  gates,  valves  and  the  cost  of  filling  trenches  and  restoring  the 

the  surface  of  the  ground  to  its  former  condition  or  that  required  1)y  the 

municipal  authorities  at  the  time  the  main  is  installed. 

Note— Utilities  desiring  to  do  so  may  open  sub-accounts  showing  the  con- 
struction cost  of  low  pressure  street  mains,  booster  mains  and  pumping  mains 
separately. 

Services. 

Charge  to  this  account  the  cost  of  the  gas  utility's  propert^^  in  serv- 
ices in  or  leading  to  the  consumers'  premises.     This  includes  the  cost  of 


Uniform  Accounts— Gas  Utilities  33 

material  in  place,  the  cost  of  trenching  for  placing  services,  service  pipe, 
service  hoxes,  stopcocks,  etc.,  and  the  cost  of  filling  trenches  and  restor- 
ing the  surface  to  its  proper  condition.  Where  consumers  are  required 
to  pay  part  or  all  of  the  cost  of  services,  only  that  portion  of  the  cost  not 
chargeable  to  the  coiisumers  is  chargeable  to  this  account,  and  in  all 
cases  where  only  a  portion  of  the  cost  of  the  service  is  chargeable  to  this 
account  the  entry  thereto  shall  show  the  entire  cost  of  the  services  as 
well  as  the  cost  charged  to  this  account.  Where  services  extending  only 
from  the  main  to  the  curb  or  to  the  lot  line  are  placed  before  actually 
required  for  the  purpose  of  supplying  consumers,  the  entry  of  the  cost 
should  show  that  fact.  Such  services  will  be  required  to  be  separately 
reported  in  the  annual  report  to  the  Commission. 

Meters. 

To  this  account  shall  be  charged  the  cost  of  the  utility's  property  in  all 
meters  used  in  measuring  the  gas  delivered  to  consumers.  This  includes 
the  cost  of  the  first  setting  of  the  meter  including  the  first  set  of  meter 
fittings  and  connections  in  the  premises  of  the  consumer  or  such  portion 
of  such  cost  as  is  borne  by  the  utility.  The  cost  of  changing  the  position 
of  the  meter  or  of  removing  it  should  not  be  charged  to  this  account. 

Municipal  Contract  Lighting  System. 

Charge  to  this  account  the  cost  of  the  utility's  property  used  and  use- 
ful in  supplying  gas  for  lighting  under  the  municipal  contract  foi  light- 
ing. This  includes  the  cost  of  lamps,  posts  and  all  accessory  apparatus 
and  appliances  including  the  first  cost  of  setting  and  installation.  The 
cost  of  removal  or  changing  positions  of  any  lighting  equipnjent  will  not 
be  charged  to  this  account,  but  to  the  appropriate  maintenance  account. 
Where  the  terms  of  the  contract  require  an  extension  of  mains  and  serv- 
ices which  are  to  be  used  exclusively  for  street  lighting,  such  extensions 
may  as  long  as  they  are  used  solely  for  the  use  defined  in  the  contract  in 
question  be  charged  to  this  account.  Entries  to  this  account  in  respect 
to  such  extension  shall  be  so  made  as  to  admit  of  a  detailed  statement 
when  called  for  by  the  Commission. 

General  Office  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  general  office 
of  the  gas  utility,  embracing  such  items  as  office  furniture  and  furnish- 
ings, movable  safes,  filing-cases  and  devices,  typewriters,  adding  machines, 
addressographs  and  sundry  office  equipment  having  an  expectancy  of  life 
in  service  exceeding  one  year. 

Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  in  the  gas  utility 
storage  department.  This  includes  loading  and  unloading  machinerj^ 
derricks,  cranes,  hoists,  conveying  apparatus,  oil  i)um])s,  tar  wells,  etc. 

Utility  Equipment. 

Charge  this  account  with  the  cost  of  all  utility  equipment.  This 
includes  wagons,  drays,  trucks,  harnesses,  horses,  jiutoniobiies,  I)ic3'cles, 
motorcycles,  industrial  tramways,  etc.  , 

Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includil)le  in  any  of  the  pre- 
ceding classified  capital  accounts,  embracing  such  items  as  shop  a])pli- 


34  Public  Service  Com.missiox  of  Nevada 

ances,  shop  and  lal)oratory  tools,  work  Ux^ls  and  instruments,  street 
department  work  tools  and  instruments,  and  other  miscellaneous  equip- 
ment. 

Note— Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  cost  of  any 
class  of  such  misceUaneous  equipment. 

Miscellaneous  Construction  and  Equipment  Expenditures 

Accounts  shall  be  opened  as  indicated  below  to  which  siiall  be  charged 
all  expenditures  incurred  during  construction  and  before  the  operation  of 
the  gas  utility,  of  the  character  indicated  by  the  title  of  the  accounts. 
If  expenditures  are  incurred  for  the  service  of  engineers,  superintendents 
and  other  technical  skill  of  an  advisory  character  during  the  process  of 
construction  and  such  items  are  not  chargeal)le  to  any  of  the  following 
accounts,  there  may  he  opened  the  account  Engineering  and  Superin- 
tendence. 

The  following  detailed  accounts  should  be  kept  of  the  expenditures 
during  construction: 

Salaries  During  Construction. 

Charge  this  account  with  the  salaries  of  all  general  officers  and  general 
office  assistants  during  the  period  of  construction  of  the  gas  utility  plant 
and  up  to  the  production  and  sale  of  gas. 

Office  Supplies  and  Expenses  During  Construction. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  expenses 
incurred  during  the  process  of  construction  of  the  plant  up  to  the  time 
of  manufacture  and  sale  of  gas,  such  as  messenger  and  janitor  service, 
rent  of  premises  occupied  during  construction,  water,  light,  heat,  tele- 
grams, exchange  on  remittances,  etc. 

Stationery  and  Printing  During  Construction. 

Charge  this  account  with  the  cost  of  all  stationery,  printing,  postage, 
blanks,  record  books,  etc.,  used  during  the  construction  of  the  plant  and 
up  to  the  time  of  manufacture  and  sale  of  gas. 

Law  Expenses  During  Construction. 

Charge  to  this  account  all  law^  expenses  incurred  during  the  period  of 
construction  of  the  gas  plant.  Charge  with  the  salaries  and  expenses 
of  counsel,  solicitors  and  general  attorneys,  their  clerks  and  attendants, 
etc.  Clvarge  also  with  the  cost  of  law  books,  printing  l)riefs,  legal  forms, 
testimony,  reports,  fees  and  retainers  of  the  general  counsel  and  attorneys, 
court  costs  and  payments  of  specific  notarial  and  witness  fees,  expense  of 
taking  depositions,  and  general  law  and  court  expenses  during  con- 
struction. Expenses  of  arbitrators  of  disputed  points  will  also  l)e 
charged  to  this  account.  \Mien  any  of  the  expenditures  above  enumer- 
ated can  be  charged  directly  to  the  account  for  whose  benefit  they  were 
incurred,  they  shall  be  so  charged  and  not  to  this  account.  Thus, 
expenditures  in  connection  w^ith  the  acquisition  of  land  to  be  occupied 
by  the  works  shall  be  charged  to  the  appropriate  construction  account. 
Law  expenses  in  connection  w^ith  the  organization  of  the  utility,  when- 
ever such  can  be  definitely  ascertained,  shall  be  charged  to  the  account 
Orqanization. 

Injuries  and  Damages  During  Construction. 

Charge  to  this  account  }dl  damages  to  or  destruction  of  property  other 
than  that  owned  by  the  utility,  caused  directly  in  connection  with  the 


riNiFORM  Accounts— Gas  Utilities  85 

construction  of  the  gas  works,  and  ail  expenses  incident  to  injuries  or 
death  of  employees  and  other  persons  for  which  injuries  or  death  the 
utility  is  held  liable  or  in  the  settlement  of  which  claims  allowances  are 
niade.  This  includes  such  items  of  expense  as  judgments  for  damages 
and  plaintiff's  court  costs;  proportion  of  salaries  and  expenses  or  fees  of 
physicians  and  surgeons,  expenses  of  undertakers,  nurses  and  hospital 
expenses,  medical  and  surgical  supplies,  contributions  to  hospitals  dur- 
ing the  period  of  construction  of  the  plant,  transportation  of  injured  per- 
sons and  wages  and  salaries  paid  to  employees  while  disabled.  The 
salaries  and  expenses  of  the  utility's  claim  agents,  adjusters  and  their 
assistants  while  engaged  upon  settling  such  claims  arising  during  con- 
struction will  be  charged  to  this  account.  The  compensations  of  the 
general  solicitors  or  counsel  of  the  utility-  while  engaged  in  the  defense 
and  settlement  of  damage  suits  will  also  be  charged  to  this  account. 

Insurance  During  Construction. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies  for 
fire,  casualty,  boiler,  fidelity  and  other  insurance  covering  risks  during 
construction  of  the  gas  works  and  its  equipment. 

Taxes  During  Construction. 

Charge  to  this  account  all  taxes  and  assessments  levied  and  paid 
on  property  belonging  to  the  gas  utility  while  under  construction  and 
before  the  plant  has  begun  operations,  except  special  assessments  for 
street  and  other  improvements  such  as  grading,  curbing,  paving,  side- 
w^alks,  sewer,  etc.,  which  shall  be  charged  to  the  account  to  which  the 
property  benefited  has  been  charged. 

Interest  During  Construction. 

Charge  to  this  account  the  interest  accrued  upon  all  money,  and 
claims  payable  upon  demand,  acquired  for  use  in  connection  with  the 
construction  and  equipment  of  the  gas  works  from  the  time  of  such 
acquisition  until  the  works  are  ready  for  commercial  use.  Interest 
receivable  accrued  upon  such  moneys  and  claims  shall  be  credited  to 
this  account. 

Discount  on  Bonds  During  Construction. 

To  this  account  may  be  charged  the  discount  on  bonds  sold  for  con- 
struction purposes.  The  entries  to  such  account  shall  be  made  with  suf- 
ficient detail  to  permit  of  their  identification  and  shall  show  the  date  when 
the  bonds  to  which  the  discount  applies  were  authorized,  when  issued  and 
when  sold,  to  whom  sold,  the  amount  realized  from  the  sale,  purpose  for 
which  the  bonds  were  sold,  and  the  application  of  the  proceeds;  all  of 
which  details  will  be  called  for  by  the  Commission. 

Miscellaneous  Expenditures  During  Construction. 

Charge  to  this  account  all  expenditures  incurred  during  construction 
not  includible  in  any  of  the  preceding  accounts. 

Cost  of  Plant  Purchased  (in  Lieu  of  Plant  Constructed). 

Charge  to  this  account  tlie  cost  of  the  gas  works  purchased  in  case 
the  plant  of  the  utility  is  obtained  by  purchase  instead  of  being  con- 
structed by  it.  The  entry  to  this  account  should  show  with  sufficient 
detail  the  name  of  the  parties  from  whom  i)urchase(l,  the  purchase  price 
and  all  other  facts  pertinent  to  such  sale,  which  details  will  be  called  for 
bv  the  Commission. 


36  Public  Service  Commission  of  Nevada 

TREASURY  SECURITIES 

Treasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  hoiuls  which 
have  heen  authorized  and  issued  hy  the  utility  or  assumed  hy  it  or  held 
by  the  treasurer  or  other  fiscal  agent  of  the  utility  for  its  benefit  but 
which  have  not  been  sold.  Wlien  such  securities  are  sold  their  par  value 
will  l)e  credited  to  this  account. 

Note — This  account  may  be  subdivided  into  the  two  following  accounts: 

a.  Treasury  Stock. 

b.  Treasury  Bonds. 

INVESTMENTS 

Investments. 

By  investments,  as  here  used,  is  meant  the  cost  of  the  gas  utility's 
title  to  or  interest  in  all  properties  acquired,  not  for  use  in  present  opera- 
tions but  for  the  income  to  be  derived  from  them,  for  a  rise  in  value,  for 
the  control  of  some  private  business  or  other  utilit}^  service,  or  for  devo- 
tion to  future  operations  at  a  time  when  the  acquisition  of  such  proper- 
ties will  not  be  possible  under  such  favorable  circumstances.  In  the 
annual  report  to  be  made  to  the  Commission  these  investments  will  be 
required  to  be  classified  as  to  their  character  and  with  sufficient  detail  as 
to  permit  of  their  clear  identification,  showing  the  par  value  of  all  such 
stocks  or  bonds  or  other  investments  with  the  rate  of  return  thereon,  the 
amount  of  income  received  therefrom  and  the  book  value.  Stocks,  l)onds 
or  other  property  in  which  the  funds  of  Reserves  of  the  utility  have  l)een 
invested  will  not  be  shown  in  this  account  but  as  investments  of  the 
respective  reserves,  and  so  shown  in  the  balance  sheet  to  be  contained  in 
the  report  to  the  Commission. 

RESERVE  ACCOUNTS 

Sinking  Fund  Reserves. 

►Sinking  fund  reserves  shall  be  maintained  whenever  they  are  required 
in  pursuance  of  the  provisions  of  mortgage  deeds,  deeds  of  trust,  con- 
tracts or  provisions  of  the  law.  A  separate  Sinhing  Fund  Reserve  shall 
be  maintained  for  each  contractual  requirement,  to  Avhich  reserve  sliall 
be  credited  any  appropriation  made  in  pursuance  of  the  terms  of  the 
respective  mortgage  and  trust  deeds,  contracts,  etc.,  and  charged  to  the 
account  Contractual  Sinking  Fund  Requirements  and  also  accumulations 
resulting  from  any  security  belonging  to  such  particular  reserve.  The 
title  of  each  reserve  shall  clearly  indicate  the  purpose  for  which  it  is 
being  maintained. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be  called  for 
in  the  annual  report  to  the  Commission. 

CURRENT  ASSETS 

Cash. 

Charge  to  this  account  all  money  (coming  into  the  possession  of  the  gas 
utility  and  in  which  the  utility  has  the  beneficial  interest.  Also  charge 
it  with  all  bank  credits,  checks  and  drafts  receivable  subject  to  satisfac- 
tion or  transfer  upon  demand,  whetiier  payable  to  l)earer  or  to  order. 
All  cash  (lisl)ursements  should  be  credited  to  this  account. 


Uniform  Accounts— Gas  Utilities  37 

Notes  and  Bills  Receivable. 

riiarge  to  this  account  the  cost  of  all  notes  and  hills  receivahle  which 
are  the  property  of  the  gas  utility  and  upon  which  solvent  concerns  or 
individuals  are  liahle  or  which  are  sufficiently  secured  as  to  he  consid- 
ered good.  This  account  includes  demand  notes,  drafts,  etc.,  issued  hy 
others  than  hanks,  and  time  notes,  drafts,  etc.,  by  whomsoever  issued. 
This  account  does  not  include  investments  nor  the  interest  or  dividends 
receivahle  from  investments. 

Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  gas  utility  upon 
accounts  with  solvent  concerns  other  than  banks;  also  all  accounts  and 
clainis  upon  which  responsibility  is  acknowledged  by  solvent  concerns  or 
individuals  or  which  are  sufficiently  secured  to  be  considered  good  and 
of  all  judgments  against  solvent  concerns  where  the  judgments  are  not 
appealal)le  or  suspended  through  appeal.  Negotiable  instruments  will 
not  be  charged  to  this  account. 

Interest  and  Dividends  Receivable. 

When  the  gas  utility  becomes  entitled  to  demand  any  interest  or 
dividend  from  solvent  concerns  the  amount  to  which  it  thus  becomes 
entitled  shall  be  charged  to  this  account  and  shall  be  credited  to  the 
appropriate  account  in  the  Income  Account.  This  account  includes  inter- 
est on  matured  accounts  with  solvent  concerns  and  upon  judgments 
against  solvent  debtors  where  such  judgment  has  not  l)een  suspended  as 
well  as  interest  upon  the  commercial  paper  of  solvent  concerns.  It  does 
not  include  unmatured  interest  nor  dividends  not  yet  declared. 

Materials  and  Supplies 
Coal. 

Charge  this  account  with  the  cost  of  all  coal  purchased  for  gas  making 
purposes  at  its  cost  delivered  alongside  the  company's  storage,  unless 
purchased  delivered  in  coal  shed  or  to  the  place  of  storage.  The  account 
Coal  Stock  Expense  will  be  closed  into  this  account  monthly.  Credit  this 
account  with  coal  used. 

This  account  may  be  sul)divided  into  accounts  a,  b  and  r,  if  desired, 
in  order  to  give  information  regarding  the  cost  of  different  kinds  of  coal. 
Credit  this  account  with  all  coal  used. 

Note— Coa?  Stock  Expense.  Charge  this  account  with  the  labor  of  weighing, 
nnloadiiifj;,  piling  and  trimming  coal  in  shed  or  in  nnloading  coal  from  cars  and 
boats,  including  cost  of  operating  hoisting  apparatus,  including  also  the  cost  of 
shovels  and  other  hand  tools  and  repairs  to  the  same.  (This  account  will  be 
closed  monthly  into  the  Coal  Stock  Account.) 

Oil. 

Cliarge  this  account  with  all  oil  or  naphtha  purchased  for  en  richer  at 
its  cost  delivered  in  the  company's  storage  tanks,  including  the  invoice 
cost,  cost  of  pumping  and  piping  with  i)roper  proportion  for  any  loss  by 
evaporation  or  leakage.  Credit  this  account  with  oil  as  used,  charging 
the  same  to  the  appropriate  operating  expense  accounts. 

Coke. 

Charge  this  account  each  month  with  the  amount  of  coke  produced. 
Close  into  this  account  eacli  month  the  Coke  Stock  Expense  Accoiuit. 
Credit  this  account  with  all  the  sales  of  coke  either  to  the  company  for 
its  own  use  or  to  the  public. 

Note— CoAt  Stock  Expense.     Charge  this  account  witii  the  cost  of  handling 


38  Public  Service  Commission  of  Nevada 

coke  from  the  retort  house  to  the  coke  yard  or  coke  shed.  The  account  should 
also  be  charged  with  all  labor,  iiiatcriaf  and  cxix-nscs  incurred  in  handlincj  and 
marketing;  jjjas  coke  after  it  has  been  deposited  in  thi'  coke  yards  or  storage, 
including  advertising,  cartage  and  cost  of  operating  coke  yard  machinery  and 
ai^paratus  such  as  conveyors,  crushers,  screens,  elevators  and  the  cost  of  hand 
and  i)ortable  tools  used  in  liandling  coke.  (This  account  will  be  closed  monthly 
into  the  Cuhc  ^(ock  Account.) 

Tar. 

Chai-ge  U)  this  account  luoiitlily  the  total  amount  of  tar  made.  Credit 
tlie  account  with  all  amounts  of  tar  sold  to  the  company  for  its  own  use 
or  sold  to  the  pul)lic.  The  account  Tar  Stork  Kxpen><('  will  be  closed  into 
this  aecount  monthly. 

Note— Utilities  making  both  coal  gas  tar  and  water  gas  tar  are  at  liberty  to 
subdivide  this  account  inorder  to  show  the  debits  and  credits  for  each  kind  of 
tar  separatelv. 

XoTE— TrfV  Stoch-  Exjjcnse.  Charge  this  account  with  the  cost  of  labor,  material 
and  expenses  incurred  in  distilling  and  nnirketing  tar,  including  the  cost  of  tar 
l)ackages,  cartage,  freight,  switchhig,  the  salary  of  foreman  at  the  tar  plant,  tar 
salesnum,  advertising,  and  the  cost  of  operating  tar  handling  machinery  and 
equipment  and  the  cost  of  hand  and  portable  tools  used  in  handling  and  dispos- 
ing of  tar.  Companies  producing  coal  gas  tar  and  water  gas  tar  may  open  sub- 
accounts showing  expense  incident  to  each  kind  of  tar  produced.  (This  account 
will  be  closed  monthly  into  the  Tar  Stock  Account.) 

Ammonia. 

Charge  this  account  monthly  with  all  ammonia  made.  Credit  this 
account  with  ammonia  sold  to  the  company  for  its  own  use  or  sold  to 
the  puhlic.  The  account  Ammonia  Stock  Expense  will  be  closed  into  this 
account  monthly. 

^OTY.— Ammonia  Stock  Expense.  Charge  this  account  with  the  cost  of  all  labor 
and  material  required  for  concentrating  and  shipping  ammoniacal  liquor,  and  the 
cost  of  all  repairs  to  ammonia  apparatus  together  with  the  expense  of  selling  the 
product  of  the  ammonia  ])lant.  (This  account  will  be  closed  monthly  into  the 
Ammonia  Stock  Account.) 

Purifying  Material. 

Charge  this  account  with  all  labor  and  material  use.l  in  making  puri- 
fying material  including  the  cost  of  such  items  as  oxide,  lime,  shavings, 
etc.  Credit  this  account  with  the  amount  of  purifying  material  used  and 
charged  to  the  appropriate  operating  expense  account. 

Cast  Pipe  and  Fittings. 

Charge  this  account  witli  the  invoice  cost,  freight  and  cost  of  handling 
of  all  cast-iron  pipe  and  fittings.  Credit  this  account  with  the  material 
as  used,  charging  the  appropriate  oj^erating  expense  or  construction  and 
equi{)ment  acct)unt.  as  the  use  of  the  pipe  determines. 

Wrought  Pipe  and  Fittings. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of  handling 
of  all  wrought  iron  pipe  and  fittings.  Credit  tliis  account  with  all  such 
material  as  used,  charging  the  appropriate  operating  expense  or  construc- 
tion a(;count,  as  the  use  of  the  material  in  ciuestion  determines. 

Meters. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of  handling 
all  meters.     Credit  this  account  with  the  meters  removed    from  stock 


Uniform  Accounts— Gas  Utilities  39 

room,  charging  the  appropriate  operating  expense  account  or  construction 
account,  as  the  nature  of  tlie  case  requires. 

Appliances. 

Charge  tliis  account  with  all  appliances  purchased  at  their  ccjst  delivered 

in  the  utility's  storeroom,  including  freight,  cartage  and  cost  of  handling. 

Profits  on  all  appliances  sold  will  l)e  credited  to  the  appropriate  revenue 

account.     Credit  this  account  with  all  appliances  taken  from  storage. 

Note— This  account  may  be  subdived  into  accounts  a,  b,  c,  etc.,  if  desired,  in 
order  to  properly  account  for  the  different  classes  of  appliances. 

Miscellaneous  Materials  and  Supplies. 

Charge  this  account  with  the  cost  of  all  material  purchased  to  he  used 

by  the  utilit\^  and  not  properly  chargeable  to  any  of  the  preceding  stock 

accounts  at  the  cost  of  such  material  delivered  in  stock  room,  including 

freight,  cartage  and  handling.     Credit   this  account  with  all   material 

taken  from  storage. 

Note — This  account  maybe  subdivided  into  accounts  «,  6,  c,  etc.,  if  desired, 
in  order  to  properly  account  for  different  classes  of  stores  charged  to  this  account. 

Miscellaneous  Current  Assets. 

To  this  account  shall  be  charged  the  cost  of  all  current  assets  of  the  gas 
utility  not  includible  under  any  of  the  preceding  current  asset  accounts. 
Property  readily  convertible  into  money  and  which  is  being  held  with 
the  intent  of  being  so  converted  into  money  will  be  considered  as  a  current 
asset  and  charged  to  this  or  the  appropriate  preceding  account. 

PREPAID  ACCOUNTS 

Prepaid  Insurance. 

When  premiums  on  insurance  policies  are  paid  in  advance  of  their 
accrual,  the  amounts  prepaid  whether  paid  in  cash  or  by  an  issue  of  notes 
or  other  negotiable  paper  shall  be  charged  to  this  account.  As  the 
premiums  accrue  they  shall  be  credited  at  monthly  intervals  to  this 
account  and  charged  to  the  operating  expense  account  Insurance. 

Prepaid  Taxes. 

When  taxes  are  paid  in  advance  of  their  accrual,  the  amount  shall  be 
charged  to  this  account.  As  the  taxes  thus  prepaid  accrue  they  shall  be 
credited  at  monthly  intervals  to  this  account  and  charged  to  the  operat- 
ing expense  account  Taxes.  Taxes  for  special  benefits  or  special  assess- 
ments for  improvements  will  not  be  charged  to  this  account. 

Prepaid  Interest. 

When  interest  is  ])aid  in  advance  of  its  acci'ual  on  any  obligations  of 
the  gas  utility,  it  shall  be  charged  to  this  account.  As  the  interest 
thus  prepaid  accrues  it  shall  be  credited  at  monthly  intervals  to  this 
account  and  charged  to  the  appropriate  interest  account. 

Miscellaneous  Prepaid  Accounts. 

Charg(>  this  aecount  with  all  prepaid  items  of  the  gas  utility  not 
includible  in  the  preceding  prepaid  accounts.  As  the  amounts  thus  pre- 
paid accrue  they  shall  !)e  credited  at  monthly  intervals  to  this  account 
and  charged  to  the  appropriate  expense  account. 


40  Public  Service  Commission  of  Nevada 

CAPITAL   LIABILITIES 

Capital  Stock. 

In  the  accounts  of  stocks  outstanding  a  separate  account  shall  ))e 
opened  for  each  class  of  stock  issued  and  no  two  stocks  shall  be  con- 
sidered of  the  same  class  unless  they  are  equal  in  their  interest  or  divi- 
dend rates,  voting  rights  and  conditions  under  which  they  may  be 
retired,  if  the  riglit  to  retire  them  is  contained  in  the  contract  of  issue. 
The  characteristics  of  any  class  of  stock  in  these  regards  shall  be  des- 
ignated in  the  title  of  the  accounts  opened  to  cover  such  stocks  and  shall 
be  clearly  expressed  in  the  first  entries  to  such  account.  To  the  account 
for  any  class  of  stocks  shall  be  credited  when  issued  the  par  value  of  the 
amount  of  such  stock  issued.  If  such  issue  is  for  money  that  fact  shall 
l)e  stated,  and  if  for  any  other  consideration  than  money  the  persons  to 
whom  issued  shall  be  designated  and  the  consideration  for  which  issued 
shall  be  descrii)ed  with  suthcient  particularity  to  admit  of  identification; 
if  such  issue  is  to  the  treasurer  or  other  fiscal  agent  of  the  corporation 
or  if  by  him  disposed  of  for  the  benefit  of  the  corporation,  that  fact  and 
tlie  name  of  such  agent  shall  be  shown  and  such  agent  shall  in  his 
account  of  the  disposition  thereof  show  like  details  concerning  the  con- 
sideration realized  thereon,  which  account,  when  accepted  by  the  cor- 
poration, shall  be  preserved  as  a  corporate  record. 

Funded  Debt. 

The  funded  obligations  of  the  utility  shall  be  divided  into  classes 
according  to  their  characteristics,  as  to  the  security  for  the  same,  the  rate 
of  interest,  interest  dates,  and  date  of  their  maturity.  A  separate  sub- 
account shall  be  opened  for  each  such  class  of  funded  indebtedness  and 
no  accounts  or  debts  not  agreeing  in  the  characteristics  mentioned  shall  be 
included  in  the  same  sub-account.  The  titles  of  each  sub-account  shall 
express  the  characteristics  above  stated.  To  the  proper  sub-account 
shall  Ije  credited,  when  issued,  the  par  value  of  the  amount  of  the  evi- 
dences of  funded  indebtedness  issued.  The  entry  shall  shoAv  not  only 
the  amount  issued  but  the  purpose  for  which  issued  and  shall  make  clear 
and  intelligent  reference  to  the  corporate  records  showing  all  details  con- 
nected with  such  transactions.  If  the  consideration  received  for  the  issue 
is  anything  other  than  money,  the  entries  shall  show  further  to  whom 
issued  and  shall  describe  with  sufficient  particularity  to  identify  it,  the 
actual  consideration  received  for  it.  If  the  issue  is  to  the  agent  of  an 
undisclosed  principal,  the  name  and  business  address  of  such  agent  and 
the  fact  of  his  agency  shall  be  shown  in  the  entry. 

MORTGAGE   LIABILITIES 

Real  Estate  Mortgages. 

The  mortgage  obligations  of  the  utility  shall  be  divided  into  classes 
according  to  tiieir  characteristics,  as  to  the  security  for  the  issue,  tlie  rate 
of  interest,  interest  dates,  and  the  date  of  maturity.  A  separate  sul)- 
account  shall  be  opened  for  each  mortgage.  The  title  of  each  such  sub- 
account shall  express  the  characteristics  alcove  stated.  To  the  proper 
sub-account  shall  l>e  credited,  when  issued,  tlie  total  receipts  from  the 
sale  of  evidences  of  indebtedness  secured  by  the  mortgage.  The  entries 
shall  show  the  amount  of  the  mortgage  debts,  the  purpose  for  which  such 
debt  was  incurred  and  shall  show  by  intelligent  reference  all  the  details 


Uniform  Accounts— Gas  Utilities  41 

connected  with  such  transactions.  If  the  consideration  received  for  the 
indebtedness  is  anytliing  other  tlian  money  the  entry  shall  show  the  per- 
son to  whom  issued  and  shall  describe  with  sufficient  particularity  to 
identify  it  the  actual  consideration  received.  If  the  indebtedness  is  to 
an  agent  of  an  undisclosed  principal,  the  name  and  business  address  of 
such  agent  and  the  fact  of  his  agency,  shall  be  stated  in  the  entry. 

Other  Mortgages. 

This  account  shall  be  raised  to  show  all  mortgage  indebtedness  and 
transactions  pertaining  thereto  in  regard  to  mortgages  other  than  real 
estate  mortgages  as  defined  in  the  preceding  account  Real  Estate  Mort- 
gages. 

CURRENT  LIABILITIES 

Notes  and  Bills  Payable. 

When  any  note,  draft  or  other  bill  payable,  which  matures  not  later 
than  one  year  after  date  of  issuance  or  of  demand  or  assumption  by  the 
utility  of  primary  liability  thereon,  is  issued  or  assumed,  the  par  value 
thereof  shall  be  credited  to  this  account  and  wdien  it  is  paid  it  shall  be 
charged  to  this  account  and  credited  to  Cash  or  other  appropriate  account. 

Accounts  Payable. 

Credit  this  account,  when  incurred,  with  all  liabilities  of  the  gas 
utility  upon  open  accounts  not  includible  in  any  of  the  other  current 
liabilities  accounts. 

Matured  Interest  on  Funded  Debt  Unpaid. 

When  interest  owing  by  the  gas  utility  upon  any  of  its  funded  indebt- 
edness matures  and  is  unpaid,  whether  the  cause  of  failure  is  on  the 
part  of  the  coupon  holder  to  present  coupons  for  payment  or  for  other 
reasons,  it  shall  be  credited  to  this  account  and  charged  to  the  account 
Unmatured  Interest  on  Funded  Debt  Accrued  to  which  it  had  heretofore 
been  credited. 

Matured  Interest  on  Notes  and  Bills  Payable,  Unpaid. 

When  interest  owing  by  the  gas  utility  on  any  of  its  notes  and  bills 
payal)le  matures  and  is  unpaid,  whether  the  cause  of  failure  is  on  the  part 
of  the  holder  of  the  paper  to  present  it  for  payment  or  for  other  reasons, 
it  shall  be  credited  to  this  account  and  charged  to  the  account  Unmatured 
Interest  on  Notes  and  BilU  Payable  Accrued  to  which  it  had  heretofore 
been  credited. 

Dividends  Unpaid. 

When  dividends  declared  by  the  gas  corporation  become  payable  they 
shall  1)6  credited  to  this  account  and  charged  to  the  account  Dividends. 

Deposits. 

Credit  to  this  account,  as  such  deposits  are  made,  all  cash  deposited 
with  the  utility  by  consumers  as  security  for  the  payment  of  gas 
bills.  Deposits  refunded  shall  be  charged  to  this  account  and  credited  to 
Caxh.  Deposits  applical)le  to  uncollectible  gas  l)ills  shall,  at  the  close 
of  tlie  fiscal  year  or  earlier,  at  the  option  of  the  accounting  utility,  be 
credited  to  the  account  of  the  consumer  involved  and  debited  to  this 
account.  Deposits  made  l)y  employees  or  others  shall  also  be  credited  to 
this  account.  J^etailcd  records  of  deposits  as  between  customers  and 
employees  will  l)e  required  by  the  Commission, 


42  Public  Service  Commission  of  Nevada 

Miscellaneous  Current  Liabilities. 

Credit  to  this  account  at  their  face  vahic  all  unfunded  ohligations 
upon  which  the  gas  utility  is  liahle  and  which  are  not  elsewhere  pro- 
vided for. 

ACCRUED  LIABILITIES 

Insurance  Accrued. 

Credit  to  this  account  at  the  close  of  each  month  the  insurance  accrued 
during  the  j)eriod  in  question,  as  determined  hy  the  policies  of  all  insur- 
ance ctn-ering  the  property  of  the  gas  utility.  When  such  premiums  are 
l)aid  they  shall  he  charged  to  this  account  and  credited  to  CasJi  or  other 
ap])roj)riate  accounts. 

The  amount  set  aside  as  insurance  reserve  liy  utility  carrying  its  own 
insurance  either  in  whole  or  in  part  shall  he  charged  to  this  account. 

Taxes  Accrued. 

To  this  account  shall  he  credited  at  the  close  of  each  month  all  taxes 
accrued  during  the  month  and  correspiMiding  charges  shall  be  made  to 
the  Ta.r('.'<  account.  Credits  to  the  account  Taxes  Accrued  will  be  based 
upon  estimates  until  the  amount  of  the  taxes  levied  for  the  period  is 
definitely  ascertained.  Such  estimates  shall  be  made  upon  the  best  data 
available,  and  as  soon  as  the  amount  of  the  taxes  for  the  period  is  known, 
the  account  involved  shall  be  adjusted  to  conform.  When  an 3^  taxes 
become  due  they  shall  l)e  charged  to  this  account. 

Unmatured  Interest  on  Funded  Debt  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all  unma- 
tured interest  accrued  during  the  month  upon  the  funded  indebtedness  of 
the  gas  utility.  When  such  interest  matures  it  shall  be  charged  to  this 
account  and  credited  to  the  account  Matured  Interest  on  Funded  Debt  Unpaid. 
When  paid,  the  interest  shall  be  charged  to  the  account  Matured  Interest  on 
Funded  Debt  Unpaid  and  credited  to  Cash  or  to  the  coupon  deposit  account. 

Unmatured  Interest  on  Notes  and  Bills  Payable,  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all  unma- 
tured interest  accrued  during  the  month  upon  all  notes  and  bills  payable 
liy  the  gas  utility.  When  such  interest  matures  it  shall  ))e  charged  to 
this  account  and  credited  to  the  account  Matured  Interest  on  Azotes  and  Bills 
Pai/(d)le,  Unpaid.  \Vhen  the  interest  is  paid,  it  shall  be  charged  to  the 
account  Matured  Interest  on  Notes  and  BilU  Pai/able,  Un/ixiid,  and  credited 
to  Cash  or  other  appropriate  account. 

Dividends  Accrued. 

To  this  account  may  l)e  credited  at  the  close  of  each  month  the  amount 
of  dividends  accrued  on  preferred  and  connnon  stock  during  such  period 
at  the  rates  of  dividend  payments  established  by  the  corporation.  W^hen 
such  dividends  become  payaV)le  they  shall  be  charged  to  this  account  and 
credited  to  the  account  Dividends  Unpaid,  in  which  account  they  shall 
remain  till  paid,  when  junount  shall  l)e  charged  to  Dividends  Unjxtid^ 
making  a  corresponding  credit  to  (Uixli  or  othei-  appropriate  account. 

Miscellaneous  Liabilities  Accrued. 

To  this  account  shall  be  credited  at  the  end  of  each  month  as  it  accrues, 
any  other  unfunded  ()l)ligation  of  the  utility  not  provided  for  in  any  of 
the  preceding  accrued  liability  accounts,  making  a  corresponding  charge 
to  operating  expenses  or  other  expense  account. 


LIST  OF  ACCOUNTS  AND  INDEX 

INCOME   ACCOUNTS 
OPERATING  REVENUES. 


PAGK 

7 


Coniniercial  Earnings 

Indnstrial  Earnings 7 

Power  Earnings 8 

Municipal  Contract  Lighting  Earnings .: 8 

Sales  of  Gas  to  other  Public  Utilities 8 

Earnings  from  Residuals 8 

a.  Coke i 8 

b.  Coal  Gas  Tar 8 

c.  AVater  Gas  Tar 8 

d.  Ammonia 8 

e.  Other  Residuals 8 

Miscellaneous  Earnings  from  Operation 8 

NONOPERATING   REVENUES 

• 

Profit  on  Merchandise  Sales 9 

Profit  on  Piping  and  Connections ^> 

Rents  from  Land,  Buildings,  and  Apparatus ,....  9 

Interest  on  Deposits 9 

Interest  and  Dividends  from  Investments 10 

Appropriations  from  Municipal  Funds  (for  Municipal  Plants  only) 10 

Miscellaneous  Nonoperating  Revenues 10 

OPERATING   EXPENSE   ACCOUNTS 

I.    Production 

a.  coal  gas 
operation: 

Superintendence 11 

Retort  House  Labor 1 1 

Purifying  Labor 1- 

Miscellaneous  Labor 1- 

Coal  Carbonized  12 

Bench  Fuel  12 

Enricher 12 

Steam  : 12 

Retort  House  Supplies  and  Expenses 1-'^ 

Coal  (ias  Purification  Sui)pli('s  and  Expenses 1'3 

Miscellaneous  Coal  (ias  Sui)pli('s  and  Expenses l*^ 

MAINTENANCE: 

Maintenance  of  I^enches 13 

Maintenance  of  Coal  (las  Apparatus l-^ 

Maintenance  of  Coal  Gas  Buildings,  Fixtures  and  (Grounds 14 


44  List  of  Accounts  and  Index 

OPERATING  EXPENSE  ACCOUNTS 

I!.   WATER   GAS 

operation:  page 

Generator  House  Labor 14 

Steam  for  Generating  Water  Gas 14 

Generator  Fuel '. 14 

Enricher 14 

Water  Gas  Generator  House  Supplies  and  Expenses 15 

Water  Gas  Purilication  Supplies  and  Expenses 15 

C.   rURCHASED   GAS 

operation: 

Collecting  and  Puniping  Purchased  Gas  Labor 15 

Crude  Gas  Purchased 15 

Power  for  Pumping 15 

D.   STEAM   GENERATION 

(Apportionment  Account) 

OPERATION: 

Operating  Labor 16 

Fuel  for  Steam 16 

Water  for  Steam 16 

Miscellaneous  Steam  Supplies  and  Expenses 16 

MAINTENANCE: 

■Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment 16 

Maintenance  of  Coal  and  Ash-handling  Equipment 16 

Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds 16 

E,   GAS   PRODUCTION 

(Apportionment  Account) 

Gas  Utility  Proportion  of  Total  Production 17 

II.     Distribution 
operation: 

Labor  Removing  and  Resetting  Meters 17 

Street  Department  Labor 17 

Meter  and  Fitting  Department  Labor 17 

Customers'  Premises  Expenses '. 17 

Pumping  Gas 18 

Street  Department  Supplies  and  Expenses IS 

Meter  and  Fitting  Department  Supplies  and  Expenses IS 

maintenance: 

Maintenance  of  Mains IS 

Maintenance  of  Services IS 

Maintenance  of  Meters  ... : li> 

Maintenance  of  Distribution  Buildings,  Fixtures  and  Grounds IH 

111.    Municipal  Contract  Lighting 
Operation: 

Labor  Lighting  and  liXtinguishing 1*' 

Labor  Inspecting  and  Cleaning 15> 

Labor  Resetting  and  Removing  Municipal  Contract  Lamps IV) 

Rentals 20 

Miscellaneous  Municipal  Contract  Lighting  Supplies  and  Expenses -i) 


List  of  Accounts  and  Index  45 

OPERATING  EXPENSE  ACCOUNTS 
maintenance:  page 

Maintenance  of  Municipal  Contract  Lighting  System 20 

IV.    Commercial 

Collection  Salaries  and  Commissions 20 

Reading  Meters  and  Delivering  Bills 20 

Collection  Supplies  and  Expenses 20 

V.    General 
operation: 

Salaries  of  General  Officers 20 

Salaries  of  General  Office  Clerks 21 

General  Office  Rent 21 

Miscellaneous  General  Office  Supplies  and  Expenses 21 

Law  Expenses — General 21 

Miscellaneous  General  Expenses 21 

maintenance: 

Maintenance  of  General  Office  Equipment 21 

Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds 21 

VI.    Undistributed 

Injuries  and  damages -.- 22 

Insurance .— 22 

TAXES 

Taxes : 23 

DEDUCTIONS  FROM  GROSS  INCOME 

Interest  on  Funded  Debt 23 

Interest  on  Real  Estate  Mortgages 23 

Interest  on  Floating  Debt 24 

Contractual  Sinking  Fund  Requirements 24 

BALANCE   SHEET  ACCOUNTS 

CONSTRUCTION   AND  EQUIPMENT  ACCOUNTS 

Intangible 

Organization 28 

Franchises , 28 

Rights,  Licenses,  etc 28 

Tangible 

Land  (used  in  operation  of  property) 29 

(ias  Works  Land 29 

Distribution  Dei)artment  Land 29 

(General  Office  Land " 29 

Stores  Department  Land 29 

Utility  Equipment  Land 30 

Buildings,  Fixtures  and  (irounds  (used  in  operation  of  property) 30 

Coal  (ias  Buildings,  Fixtures  and  Grounds 30 

Water  Gas    Buildings,  Fixtures  and  (Grounds 30 

Purchased  (ias  linildings.  Fixtures  and  (Jrounds 30 

Boiler  Plant  I>uiidings,  Fixtures  and  (irounds 30 

Distribution  Buildings,  Fixtures  and  Grounds 31 


46  List  of  Accounts  and  Tndkx 

PAGE 

General  Office  Buildings,  Fixtures  and  Grounds 31 

Stores  Department  Buildings,  Fixtures  and  (irounds 31 

Utility  F^quipnient  Buildings,  Fixtures  and  (irounds 31 

(ias  Production  Ajjparatus                31 

Coal  (las  Apparatus 31 

Water  (las  Ai)paratus 32 

Purchased  (las  Ajiparatus 32 

Boilers  and  Boiler  Plant  Equipment .  32 

Distribution  System 32 

Mains  32 

Services  : : 32 

Meters , 33 

Municipal  Contract  Lighting  System 33 

General  Oftice  Equipment 33 

Stores  Department  Equipment 33 

l"^tility  Equipment -. 33 

Miscellaneous  Equipment 33 

Miscellaneous  Construction  and  Equipment  Expenditures 34 

Salaries  During  Construction 34 

Office  Supplies  and  Expenses  During  Construction 34 

Stationery  and  Printing  During  Construction 34 

Law  Expenses  During  Construction 34 

Injuries  and  Damages  During  Construction 34 

Insurance  During  Construction 3o 

Taxes  During  Construction 35 

Interest  During  Construction 35 

Discount  on  Bonds  During  Construction 35 

Miscellaneous  Expenditures  During  Construction 35 

Cost  of  Plant  Purchased  (in  lieu  of  plant  constructed).. 35 

TREASURY  SECURITIES 

Treasury  Securities 36 

INVESTMENTS 

Investments  36 

RESERVE   ACCOUNTS 

Sinking  Fund  Reserve : 36 

CURRENT  ASSETS 

Cash  36 

Notes  and  Bills  Receivable 37 

Accounts  Receivable    .'. 37 

Interest  and  Dividends  Receivable 37 

Materials  and  Supplies 37 

Coal  37 

Oil  37 

Coke           37 

Tar 38 

Ammonia 3S 

Purifying  Material 38 

Cast  Pii)e  and  Fittings     38 

Wrought  Pipe  and  Fittings 38 

Meters                  38 


Li^T  OF  Accounts  ANlj/IkoBx '  *  •"  47 


A       • 


9  •« 


Appliances 39 

Miscellaneous  Materials  and  Supplies 39 

Miscellanooup  Current  Assets , 39 

PREPAID  ACCOUNTS 

Prepaid  Insurance                39 

Prepaid  Taxes 39 

Prepaid  Interest 39 

Miscellaneous  Prepaid  Accounts 39 

CAPITAL  LIABILITIES 

Capital  Stock 40 

Funded  Debt : 40 

MORTGAGE  LIABILITIES 

Real  Estate  Mortgages 40 

Other  ^lortgages '. 41 

CURRENT  LIABILITIES 

Notes  and  Bills  Payable 41 

Accounts  Payable 41 

Matured  Interest  on  Funded  Debt  Unpaid 41 

Matured  Interest  on  Notes  and  Bills  Payable,  LTnpaid. 41 

Dividends  Unpaid 41 

Deposits 41 

Miscellaneous  Current  Liabilities 42 

ACCRUED  LIABILITIES 

Insurance  Accrued 42 

Taxes  Accrued : 42 

Unmatured  Interest  on  Funded  Debt  Accrued 42 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued 42 

Dividends  Accrued 42 

Miscellaneous  Liabilities  Accrued 42 

0 


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P^f-  JAN.  2).  1908 


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